Section 69B(1) in The Coal Mines Provident Fund Scheme
(1)In the event of a change in the ownership of a coal mine to which this scheme applies, the previous owner shall, within a period of one month from the date of change in ownership, transfer to the new owner all records relating to this scheme and within a fortnight of the transfer of records furnish by registered post or through a messenger a handing and taking over report in Form 'R' annexed hereto, in duplicate, to the Coal Mines Provident Fund Commissioner, duly completed by the new owner who shall take over the records transferred to him under this paragraph and acknowledge the same in the said report.