Section 120(1)(ii) in The U.P. Factories Rules, 1950
(ii)[ On or before July 15, each year, a half-yearly return for the period January 1 to June 30 in duplicate in the Form No. 22 :] [Substituted by Notification No. 3607 (SM)/XXXVI-(A)-1272 (SM)-58, dated September 21, 1961, published in the U.P. Gazette, Part I-A, dated Se[tember 30, 1961.]