Section 103(3) in The West Bengal Factories Rules, 1958
(3)[ Quarterly return - Not later than 15th of the month of April/July/October/ January for the respective quarter beginning first of January/April/July/ October of the calendar year, as nearly as possible in Form 23 - A] [Inserted by the West Bengal Factories (Amendment) Rules, 1991.]Rule prescribed under section 109.
