(1)On or before 1st day of February in every year, the owner, agent or manager shall submit to the Chief Inspector,the Regional Inspector and to the District Magistrate annual returns in respect of the preceding year in the Form and method as may be specified by the Chief Inspector for the purpose.(2)If a mine is abandoned or closed or workings thereof is discontinued over a period exceeding sixty days or if a change occurs in the ownership of a mine, the returns required under sub-regulation (1) shall be submitted within thirty days of such abandonment or closure or change of ownership or within ninety days of discontinuance, as the case may be.
