Section 16(2) in The Maternity Benefit (Mines And Circus) Rules, 1963
(2)If the employer of a mine of circus to which the Act applies sells, abandons or discontinues the working of the mine or circus, then, he shall, within one month of the date of such sale or abandonment or four months of the date of such discontinuance, as the case may be, submit to the Competent Authority a further return in Form X in respect of the period between the end of the preceding year and the date of the sale or abandonment or discontinuance.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).
