s 97 Returns
97.—(1) 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 the Commissioner may approve giving the particulars and information prescribed therein, and any such employer must furnish the particulars and information so prescribed.(2) A person is not bound to furnish any particulars or information other than such as are accessible to the person in the course of or derivable from any profession, business, trade or work in the conduct or supervision of which that person is engaged. —(1) 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 the Commissioner may approve giving the particulars and information prescribed therein, and any such employer must furnish the particulars and information so prescribed. (2) A person is not bound to furnish any particulars or information other than such as are accessible to the person in the course of or derivable from any profession, business, trade or work in the conduct or supervision of which that person is engaged.