FIRST SCHEDULE – FORM-III
5. Annual Returns –
(1) On or before the 20th day of February in every year, the owner, agent or manager shall submit to the District Magistrate and to the Chief Inspector annual returns in respect of the preceding year in Form III of First Schedule.
(2) If a mine is abandoned or working thereof is discontinued for a period exceeding 60 days, or if a change occurs in the ownership of a mine, the returns required under sub-regulation (1) shall be submitted within 30 days of abandonment or change of ownership or within 90 days of discontinuance, as the case may be:
Provided that the Chief Inspector may, by an order in writing and subject to such conditions as he may specify therein, allow such returns to be submitted up to any date not later than the 20th day of February in the year following that to which they relate:
Provided further that nothing in this sub-regulation shall be deemed to authorise the submission of any return later than the 20the day of February in the year following that to which it relates.