Section 12(1) in The M.P. Workmen's Compensation Rules, 1962
(1)Any employer who has received information of an accident may at any time, notwithstanding the fact that no claim for compensation has been instituted in respect of such accident present to the Commissioner a memorandum, supported by an affidavit made by himself or by any person subordinate to him having knowledge of the facts stated in the memorandum embodying the results of any investigation or inquiry which has been made into the circumstances or cause of the accident.
