Supply of information

(1) Every employer shall furnish to the Commissioner, at such time or times as he may require, a return or returns as to the number of persons employed by him in any particular class of employment and rates of remuneration and the conditions of employment, and such returns shall be complete and accurate in all particulars, Provided that no person shall be required or obliged to furnish any information or particulars other than such as are accessible to him in, or derivable by him from any business, occupation or work in the conduct or supervision of which he is engaged. (2) Every employer who fails to comply with sub-section (1) commits an offence.