(1) The manager of each establishment should prepare the balance sheet and profit and loss statement of such establishment in accordance with the Companies Act, 2021 and send it to the labor office within 6 months after the end of the financial year.

( 2) If there is a complaint along with evidence that the balance sheet and profit and loss statement submitted as per sub-section (1) is false, the labor office can exercise all the rights related to salary and examination as per the Companies Act, 2021.