Section 3 in The Census of Manufacturing Industries Rules, 1951
3. Time to demand statistics and notice.
(1)The Statistics Authority shall before the end of December or, the case of a factory engaged in the sugar industry, before the end of June in each factory which is engaged in Schedule I or which having previously so engaged, has temporarily suspended manufacturing processes, a notice requiring him to furnish to the Statistics Authority.(a)a return, in duplicate in the form appropriate to the industry in which the factory is or has been engaged, relating to the next following calendar year or, in the case of a factory engaged in the sugar industry, the next following annual period commencing with the 1st July and ending with the 30th June, and(b)if the factory is owned by a company, two copies each of the annual balance sheet and profit and loss account, and of the directors' report, if any, for the period to which the return relates, if the company's accounting year coincides with this period, otherwise for the period for which the accounts of the company were last closed;and if any factory, which was not in existence or was not engaged in any such industry in December or, in the case of sugar industry, in June, in any year engages or is about to engage in any such industry during the next following calendar year or, in the case of sugar industry, during the next following annual period as aforesaid, or, if an}' factory required to be served with a notice under this rule is, for any reason, not served with the notice within time, the Statistics Authority should serve such notice on the occupier of such factory as soon as may be and thereupon the provision of this sub-rule shall apply as if the period to which the return related were the whole of the calendar year or annual period, as the case may be, unless the factory was not engaged in the industry during any portion thereof.(2)If the occupier of any factory on whom a notice has been served under sub-rule (1) (hereinafter called the first occupier), at any time during the period to which the return required to be furnished under such notice relates, cesses to be the occupier of the factory, and some other person (hereinafter called the second occupier) becomes the occupier thereof the first occupier shall immediately on ceasing to be the occupier inform the Statistics Authority of the change of occupancy and the name and address of the second occupier and the Statistics Authority shall, as soon as may be, serve on the second occupier a notice requiring him to furnish to the Statistics Authority-(a)a return in duplicate in the form appropriate to the industry in which the factory is engaged relating to that part of the said period during which the second occupier is the occupier of the factory, and(b)if after the change of occupancy the factory is owned by a company, two copies of such of the documents which may be required to be furnished under clause (b) of sub-rule (1).(3)If the occupancy of a factory changes more than once during the period to which the return required to be furnished under a notice served on the occupier thereof under sub-rule (1) relates, the provisions of sub-rule (2) shall apply on each occasion as if the outgoing occupier were the first occupier and the incoming occupier were the second occupier.
