law: Employees’ State Insurance Act, 1948
  43. Method of payment of contribution
  Subject to the provisions of this Act, the Corporation may make
  
  regulations for any matter relating or incidental to the payment and collection
  
  of contributions payable under this Act and without prejudice to the generality
  
  of the foregoing power such regulations may provide for-
  (a) the manner and time of payment of contributions;
  (b) the payment of contributions by means of adhesive or other stamps
  
  affixed to or impressed upon books, cards or otherwise and regulating the
  
  manner, times and conditions in, at and under which, such stamps are to be
  
  affixed or impressed;
   11  [ (bb) the date by which evidence of contributions having
  
  been paid is to be received by the Corporation;]
  (c) the entry in or upon books or cards of particulars of
  
  contributions paid and benefits distributed in the case of the insured persons
  
  to whom such books or cards relate; and
  (d) the issue, sale, custody, production, inspection and
  
  delivery of books or cards and the replacement of books or cards which have
  
  been lost, destroyed or defaced.