(1) The Commissioner may direct any employer to furnish to him before a date specified in the direction-
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| (a) a return relating to all his employees or any class or description of such employees as may be so specified and containing such particulars as the Commissioner may require for the purposes of this Act; or | | |
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| (b) such information or explanations as the Commissioner may require in respect of any particulars stated in any return furnished by such employer; or | | |
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| (c) a true copy of the whole or any part of any register or record maintained by such employer. | | |
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