Rule 72 — Maintenance and production of reports, registers and other records.

72(6)

Where the employer to which the provisions of this Code applies sells, abandons or discontinues the working of the establishment, then such employer shall, within one month of the date of such sale or abandonment or four months of the date of such discontinuance as the case may be, upload online, on the designated portal , a further return in FORM-XVII and XVIII referred to in sub-rule (5) in respect of the period between the end of the preceding year and the date of the sale, abandonment or discontinuance.