Every employer shall send a report in Form 12 to the appropriate Branch Office and to the Insurance Medical Officer of the insured person —
(i) immediately, if the injury is serious, i.e., it is likely to cause death or permanent disablement or loss of a member, and
(ii) in any other case within 48 hours after the receipt of the notice under regulation 65 or of the time when the accident came to the notice of the employer or of a foreman or other official under whose supervision the employee was employed at the time of the accident or any other person designated for the purpose by the employer :
Provided that in case of a serious injury, and particularly when the injury results in death at the place of employment, the report to the Insurance Medical Officer and the Branch Office shall be sent through a special messenger, or otherwise as speedily as may be practicable under the circumstances :
Provided further that if the accident does not involve absence of the employee from work initially, the employer may not send the report to the Branch Office and the Insurance Medical Officer but shall do so within 48 hours after the absence from work subsequently results from the injury.
Provided further that where a report of the accident is made by the employer under the Factories Act, 1948, the report to the Branch Office and to the Insurance Medical Officer may be made in the same form as is prescribed under the Factories Act, 1948, provided that all the additional information required under Form 12 is added thereto :
3 [Provided further that it shall not be necessary for the employer to send a report in Form 12 if an employment injury is caused by an Occupational Disease specified in the Third Schedule to the Act ; but the employer shall furnish on demand to the appropriate Branch Office, within such reasonable period as may be specified, such information and particulars as shall be required of the nature of and other relevant circumstances relating to any employment specified in the Third Schedule to the Act.