105. Returns. The Manager of every Factory shall furnish to the Inspector of the Factories or other officer appointed by the State Government in this behalf, the following returns, namely:
(i)Annual return. On or before the 31st January, of each year, in Form No. 23 in duplicate.(ii)Half-yearly return. The Manager of every factory shall furnish to the Chief Inspector on or before the 15th July of each year, in Form No. 24 in duplicate.Rule prescribed under Section 106
