Section 3: Authority for granting permission for change of accounting year
The Payment of Bnonus Rules, 1975State Rules of Punjab · 1965
The prescribed authority for the purposes of the proviso to paragraph (b) of sub-clause (iii) of clause (1) of section 2 shall be -
(a) in case of an establishment in relation to which the Central Government is the appropriate Government under the Act, the Chief Labour Commissioner (Central);
(b) in any other case, the Labour Commissioner of the State in which the establishment is situated.