38. Submission of periodic returns. -Every owner of an establishment or factory or contractor engaged in the manufacture of beedis, who maintains a welfare centre according to the prescribed standard shall submit to the Commissioner- (i) Immediately on the establishment of the welfare centre, adequate proof to the satisfaction of the Commissioner showing the capital expenditure incurred on the construction and equipment of the welfare centre; and (ii) In January, each year a certified statement of the expenditure incurred on the welfare centre during the preceding twelve months: Provided that the statement shall not include expenditure, if any, incurred on repairs and replacements.
|