Section 26(3)(a) in The Payment Of Wages Act, 1936
(a)require the maintenance of such records, registers, returns and notices as are necessary for the enforcement of the Act, [prescribe the form thereof and the particulars to be entered in such registers and records] [ Substituted by Act 53 of 1964, Section 22, for " and prescribe the form thereof" (w.e.f. 1.2.1965).];