(1)The owner, agent or manager shall submit to the Chief Inspector of Mines, the Regional Inspector and the District Magistrate annual returns in respect of preceding year in the Form and method specified by the Chief Inspector of Mines for the purpose on or before the 1st day of February every year.(2)If a mine is abandoned or closed or working thereof is discontinued over a period exceeding four months or if a change occurs in the ownership of a mine, the owner, agent or manager of the mine shall submit returns required under sub-regulation (1) to the Chief Inspector of Mines, the Regional Inspector and the District Magistrate within thirty days of abandonment, or closure, or change, of ownership, or within five months of discontinuance, as the case may be.
