(3)Return of closure - Any intended closure of the factory or any section or department thereof immediately it is decided to do so in Form 32 to the Chief Inspector and the Inspector. [Information as to the particulars and quantity and stored chemicals and action taken or proposed to be taken to ensure safety from those chemicals while in storage during such closure shall also be furnished along with the report of intended closure.] [Inserted by Kerala Factories (Amendment) Rules, 2001 SRO No. 1149/2001 dated 20.12.2001.] An intimation should also be sent to the Chief Inspector and inspector as soon as the Factory or the section or department of the factory, as the case may be starts working again.In the case of a factory in which work is carried on only during certain period of periods of the year, the manager shall, if so required by the State Government or if the State Government so directs, through the Chief Inspector, submit the annual or half yearly returns within fifteen days after the close of that period or after the close of the last of those periods in the year as the case may be.Rule 127: Merely because the manager of a factory has taken out license under the Act and had purported to conform to the requirements of the Act and the Rules by submission of returns or by putting up a notice as to hours of work or maintenance of registers, would not bring the establishment within the scope of the Act. It has to be established from circumstances and upon evidence that the factory falls within the definition under s. 2(m) of the Act and that the workmen employed in such place come within the definition of Section 2(1). Sheshan v. Inspector of Factories, Cannanore.:1967-11-LLJ423(Ker.) :1966 KLT 951