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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

Kaveri Tea Estates, a plantation in Assam, is a small establishment to which the Plantations Labour Act, 1951 applies. Which statement correctly describes its obligations under the 1988 Act?

Kaveri Tea Estates may maintain registers in Forms II and III and furnish annual return in Form I instead of the Scheduled Act's returns and registers. However, it must still file accident returns under the Plantations Labour Act, because the Act specifically preserves that obligation.

  1. AIt need not file accident returns under the Plantations Labour Act, 1951 because it files Form I
  2. BIt may maintain Forms II and III in place of the registers required under the Scheduled Act, but must continue to file accident returns under the Plantations Labour ActCorrect
  3. CIt must maintain only Form III because it is a small establishment
  4. DIt is wholly outside the Act because plantations are not establishments

Explanation

For small establishments, Forms II and III replace the registers and Form I replaces returns. The second proviso to section 4(1) says employers must continue to file accident returns under sections 32A and 32B of the Plantations Labour Act. Only very small establishments maintain Form III alone, and a plantation is expressly an establishment.

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