Section 45D(1) in The Employees' State Insurance Act, 1948
(1)The authorised officer may forward the certificate referred to in section 45C to the Recovery Officer within whose jurisdiction the employer(a)carries on his business or profession or within whose jurisdiction the principal place of his factory or establishment is situate; or(b)resides or any movable or immovable property of the factory or establishment or the principal or immediate employer is situate.
