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3. Authority for granting permission for change of accounting year - The prescribed authority for the purposes of the proviso to para. (b) of sub-clause (iii) of Cl. (1) of Sec.2 shall be- (a) In the case of an establishment in relation to which the Central Government is the appropriate Government under the Act, the Chief Labour Commissioner (Central);(b) In any other case, the Labour Commissioner of the State in which the establishment is situated. |