(1) Every contractor shall send half yearly return in Form XXIII (in duplicate) so as to reach the licensing officers concerned not later than thirty days from the close of the half year.
Explanation.—Half year for the purposes of this rule means a period of six months commencing from the 1st January and 1st July of every year.
(2) Every principal employer of a registered establishment shall send annually a return in Form XXIV (in duplicate) so as to reach the registering officer concerned not later than the 15th February following the end of the year to which it relates.
1[Provided that no annual return in Form-XXIV need be sent by the Principal employer, if-
(a) a combined annual return in Form No XIII as required in rule 42 of the Tamil Nadu Catering Establishments Rules, 1959 is furnished; or
(b) a combined annual return in Form No XII as required in sub-rule (ii) of rule 35 of the Tamil Nadu Beedi and Cigar Workers (Conditions of Employment) Rules, 1968 is furnished; or
(c) a combined annual return in Form No.28 as required in rule 83 of the Tamil Nadu Plantations Labour Rules, 1955 is furnished; or
(d) a combined annual return in Form No.XIX as required in rule 43 of the Tamil Nadu Motor Transport Workers Rules, 1965 is furnished.]