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CS Executive · Setting Up of Business, Industrial and Labour Laws · The Labour Laws (Simplification of Procedure for Furnishing Returns and Maintaining Registers by Certain Establishments) Act

Anand Plantations, a small establishment, keeps its Form II and Form III registers and Form I return on a computer. An Inspector asks to see them during a visit. Which statement is correct under the 1988 Act?

Records may be maintained on a computer or other electronic media, but a printout of the returns, registers or any portion must be made available to the Inspector on demand. The Act does not require prior approval for electronic maintenance, and it does not bar the demand for printouts.

  1. AElectronic maintenance is allowed, but a printout must be made available to the Inspector on demandCorrect
  2. BElectronic maintenance is not allowed; only physical registers are valid
  3. CElectronic maintenance is allowed and the Inspector may not demand a printout
  4. DElectronic maintenance is allowed only if the Inspector gives prior written approval

Explanation

Section 4(2) permits maintenance in physical form or on a computer or other electronic media. The proviso requires that a printout of the returns, registers or a portion of them be made available to the Inspector on demand. No prior approval is needed, and the Inspector can demand a printout.

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