3. Authority for granting permission for change of accounting year. - The prescribed authority for the purposes of the proviso to paragraph (b) of sub-clause (iii) of clause (1) of section 2 shall be-
(a)in the case of an establishment in relation to which the Central Government is the appropriate Government under the Act, the Chief Labour Commissioner (Central);(b)in any other case, the Labour Commissioner of the State in which the establishment is situated.
