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.