law: 4.Furnishing  of returns.- 
  (1) Every employer shall furnish such return
  
  to such officer or authority, in such manner and at such time as may be
  
  prescribed
  (2) If any person carrying on the building or
  
  other construction work, liable to pay the cess under
  
  section 3, fails to furnish any return under sub-section (1), the officer or
  
  the authority shall give a notice requiring such person to furnish such return
  
  before such date as may be specified in the notice.