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14. Declaration Forms to be sent to appropriate Office. -- The employer shall send to the appropriate Office by registered post or messenger, all Declaration Forms without detaching the Temporary Identification Certificate prepared under these regulations together with a return in duplicate in Form 3 within ten days of the date on which the particulars for the Declaration Forms were furnished.
15. Allotment of Insurance Number. -- On receipt of the return required under Regulation 14, the appropriate Office shall promptly allot an Insurance Number to each person in respect of whom the Declaration Form has been received unless it finds that the person had already been allotted an Insurance Number. The Temporary Identification Certificate with Insurance Number marked thereon shall be detached and returned to the employer along with one copy of Form 3.

The employer shall deliver the Temporary Identification Certificate to the employee to whom it relates after obtaining his signature or thumb impression thereon except in the case of an employee to whom a certificate of employment has been issued under Regulation

17. Identity Card. -- The appropriate Office shall arrange to have an identity Card prepared in Form 4 for each person along with the photograph in respect of whom an insurance number is allotted and shall include in such card the particulars and photograph of the family entitled to medical benefit under Regulation 95A and send all such identity cards to the employer. Such employer shall if and when the employee has been in service for 3 months, obtain the signature or thumb impression of the employee on the Identity Card and shall after making relevant entries thereon, deliver the Identity Card to him. The employer shall obtain a receipt from the employee for the Identity Card. The Identity Card in respect of an employee who has left employment before 3 months shall not be given to him, but shall be returned to the appropriate Office as soon as possible. The Identity Card shall not be transferable. 17-A. Issue of Certificate of Employment. -- If an insured person happens to need medical care before the Temporary Identification Certificate is issued to him, the employer shall issue a certificate of employment in such form as may be specified by the Director General to such person on demand. Such certificate shall also be 5 ML,J issued on demand, if an insured person loses his Temporary Identification Certificate before the receipt of the Identity Card.

26. Return of contributions to be sent to appropriate office. -- (1) Every employer shall send a return of contributions in quadruplicate in Form 5 along with receipted copies of challans for the amounts deposited in the Bank, to the appropriate office by registered post or messenger, in respect of all employees for whom contributions are payable in a contribution period, so as to reach that office -- (a) within 42 days of the termination of contribution period to which it relates ; (b) within 21 days of the date of permanent closure of the factory or establishment, as the case may be ; (c) within 7 days of the date of receipt of requisition in that behalf from the appropriate office. 1 (A) Every employer shall be required to submit details in Form 5 (Return of Contribution) with regard to employees engaged through Principal and Immediate Employers and their coverage, submission of Declaration Forms, distribution of Temporary Identification Certificates/Permanent Identity Cards and wages considered for payment of contribution and wages excluded for such purpose. (2) For the purposes of Section 77 of the Act, the due date by which the evidence of contributions having been paid must reach the Corporation shall be the last of the days respectively specified in clauses (a), (b) and (c) of sub- regulation (1).

12. A reading of regulation No.14 shows that the employer has to give a declaration in the prescribed form attaching temporary identification certificate prepared under the regulations and submit to the ESI Authorities. Regulation 15 gives allotment of insurance 6 ML,J number by attaching the temporary identification certificate. Regulation 17 requires issuance of ID cards and 17-A shows issuance of certificate of employment whenever a treatment of employee is required basing on the temporary identification certificate and 17-B is issuance of permanent acceptance card.