law: Employees’ State Insurance Act, 1948
  44. Employers to furnish returns and maintain
  
  registers in certain cases
  
  (1) Every principal and immediate employer shall submit to the
  
  Corporation or to such officer of the Corporation as it may direct such returns
  
  in such form and containing such particulars relating to persons employed by
  
  him or to any factory or establishment in respect of which he is the principal
  
  or immediate employer as may be specified in regulations made in this behalf.
  (2) Where in respect of any factory or establishment the
  
  Corporation has reason to believe that a return should have been submitted
  
  under sub-section (1) but has not been so submitted, the Corporation may
  
  require any person in charge of the factory or establishment to furnish such
  
  particulars as it may consider necessary for the purpose of enabling the
  
  Corporation to decide whether the factory or establishment is a factory or
  
  establishment to which this Act applies.
  (3) Every principal and immediate employer shall maintain such
  
  registers or records in respect of his factory or establishment as may be
  
  required by regulations made in this behalf.]