4.Furnishing of returns.-
(1) Every employer shall furnish such return
to such officer or authority, in such manner and at such time as may be
prescribed
(2) If any person carrying on the building or
other construction work, liable to pay the cess under
section 3, fails to furnish any return under sub-section (1), the officer or
the authority shall give a notice requiring such person to furnish such return
before such date as may be specified in the notice.