The owner, agent, mining engineer or manager of every granite quarry shall submit to the State Government or any person authorised in this behalf by that Government and the Controller General of Indian Bureau of Mines returns in respect of such granite quarry within the time specified in respect of such returns, namely :-
(a) a quarterly return in Form F for every quarter ending 30th June, 30th September, 31st December or 31st March before the 15th of the following month for the preceding quarter;
(b) an annual return in Form-G which shall be submitted before the 1st July of each year for the preceding year:
Provided that in case of abandonment or surrender of a granite quarry, such annual return shall be submitted within ninety days of the date of abandonment or surrender.