(1) Every employer shall furnish such return to such officer or authority, in such manner and at such time as may be prescribed. (2) If any person carrying on the building or other construction work, liable to pay the cess under section 3, failsto furnish any return under sub-section (1), the officer or the authority shall give a notice requiring such person to furnish such return before such date as may be specified in the notice.
<span style="margin-left:15px;"></span>(1) Every employer shall furnish such return to such officer or authority, in such manner and at such time as may be prescribed.<br> <span style="margin-left:15px;"></span> (2) If any person carrying on the building or other construction work, liable to pay the cess under section 3, failsto furnish any return under sub-section <i>(1)</i>, the officer or the authority shall give a notice requiring such person to furnish such return before such date as may be specified in the notice. <br><br>