23Report of accident.

(1) If any accident occurs to a boiler or boiler components, the owner or person in charge thereof shall within twenty-four hours of the accident, report the same in writing to the Inspector.
(2) Every such report shall contain a true description of the nature of the accident and of the injury, if any, caused thereby to the boiler or to the boiler components or to any person, and be detailed in such manner as to enable the Inspector to judge the gravity of the accident.
(3) Every person shall be bound to answer truly to the best of his knowledge and ability every question put to him in writing by the Inspector as to the cause, nature or extent of the accident.
(4) The inquiry in respect of accident under this Act shall be made in such manner as may be prescribed by the State Government:
Provided that where any death has occurred due to any accident to a boiler or boiler components, an inquiry may be conducted by such person and in such manner as may be prescribed by the Central Government.