47. The Commissioner of any office nominated by him may direct an employer to furnish to the Commissioner or such officer before a date specified in the direction-
(a) a return containing such particulars in respect of all or any of the employees of that employer as may be specified in the direction ; |
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(b) such information or explanation in respect of any particulars stated in any return furnished by that employer as may be specified in the direction; and |
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(c) a true copy of any register required by this Act to be kept by that employer or any part of such register. |
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