(1) On and from the commencement of this Act, it shall not be necessary for an employer in relation to any small establishment or very small establishment to which a Scheduled Act applies to furnish the returns or to maintain the registers required to be furnished or maintained under that Scheduled Act:
Provided that such employer—
(a) furnishes, in lieu of such returns, a Core Return in Form A;
(b) maintains, in lieu of such registers,—
(i) registers in Form B, Form C and Form D, in the case of small establishments: and
(ii) register in Form E, in the case of very small establishments:
Provided further that every such employer shall continue to—
(a) issue wage slips in the Form prescribed in the Minimum Wages (Central) Rules, 1950 made under sections 18 and 30 of the Minimum Wages Act, 1948 (11 of 1948) and slips relating to measurement of the amount of work done by piece-rated workers required to be issued under the Payment of Wages (Mines) Rules, 1956 made under sections 13A and 26 of the Payment of Wages Act, 1936 (4 of 1936); and
(b) file returns relating to accidents under sections 88 and 88A of the Factories Act, 1948 (63 of 1948) and sections 32A and 32B of the Plantations Labour Act, 1951 (69 of 1951).
(2) Save as provided in sub-section (1), all other provisions of a Scheduled Act, including in particular, the inspection of the registers by, and furnishing of their copies to, the authorities under that Act, shall apply to the returns and registers required to be furnished or maintained under this Act as they apply to the returns and registers under that Scheduled Act.
(3) Where an employer in relation to a small establishment or very small establishment to which a Scheduled Act applies, furnishes returns or maintains the registers as provided in the proviso to sub-section
(1), nothing contained in that Scheduled Act shall render him liable to any penalty for his failure to furnish any return or to maintain any register under that Scheduled Act.