Returns prescribed under Section 27 of the Act shall be made up to the thirty-first day of December or the thirty-first day of March, at the option of the promoter or to such other date as the local Government may approve, and shall be submitted within a period of six months from each date as aforesaid of such extended period as the local Government may authorize on being satisfied that the time allowed is insufficient owing to any cause not within the control of the promoter.Notice
