Section 4(5) in The Labour Laws (Simplification of Procedure for Furnishing Returns And Maintaining Registers By Certain Establishments) Act, 1988
(5)Where an employer in respect of an establishment referred to in sub-section (1), to whom a Scheduled Act applies, furnishes returns or maintains the registers as provided in the proviso to sub-section (1), nothing contained in that Scheduled Act shall render him liable to any penalty for his failure to furnish any return or to maintain any register under that Scheduled Act.]
