Clause 125

The Commissioner may by notification in the Gazette require any employer or class of employers to forward to the Commissioner at such time or times as may be specified in the notification a return in such form or forms as may be approved by the Commissioner giving the particulars and information prescribed therein, and any such employer shall furnish particulars and information so prescribed.

No person shall be bound to furnish any particulars or information other than such as are accessible to him in the course of or derivable from any profession, business, trade or work in the conduct or supervision of which he is engaged.