Section 18 in The Punjab Payment of Wages Rules, 1937
18.
[Section 26(3)(a)] - Annual return in respect of every factory in which during the calendar year any fines have been imposed or any deduction for breach of contract or for damage or loss have been made from wages a return shall be sent in form IV so as to reach the [Labour Commissioner] [Substituted for 'Chief Inspector of Factories' by Punjab Government Notification No. 10700-LP-50/10251, dated 12.12.1950.] not later than the 15th of February following the end of the calendar year to which it relates.
