Section 18(2) in The Payment Of Wages (Mines) Rules, 1956
(2)Every employer on or before the 1st day of February in each year may file annual returns in the Form V to the Regional Labour Commissioner (Central) and Inspector giving information as to the particulars specified in respect of the preceding year:Provided that during inspection, the inspector shall require the production of the accounts, books, register and other documents if the same are maintained in manual form or in electronic form, as the case may be.Explanation. - For the purposes of this sub-rule, the expression "electronic form" shall have the same meaning as assigned to it in clause (r) of section 2 of the Information Technology Act, 2000 (21 of 2000).]
