Maternity Benefit Act, 1961
16. Annual returns
(1) The employer of every mine or circus shall on or before the 21st day of January in each year submit to the competent authority a return in each of the Forms 'L', 'M','N' and 'O' giving information as to the particulars specified in respect of the preceding year.
(2) If the employer of a mine or circus to which the Act applies sells, abandons or discontinues the working of the mine or circus he shall, within one month of the date of sale or abandonment or four months of the date of discontinuance, as the case may be, submit to the competent authority a further return in each of the said forms in respect of the period between the end of the preceding year and the date of sale, abandonment of discontinuance.