Section 6. Every employer shall prepare and maintain such registers, records and other documents in such form and in such manner as may be prescribed

26. Every employer shall prepare and maintain such registers, records and other documents in such form and in such manner as may be prescribed. 16. (2) Where an establishment is newly set up, whether before or after the commencement of this Act, the employees of such establishment shall be entitled to be paid bonus under this Act only— (a) from the accounting year in which the employer derives profit from such establishment; or (b) from the sixth accounting year following the accounting year in which the employer sells the goods produced or manufactured by him or rendeFs services, as the case may be, from such establishment, whichever is earlier: Provided that in the case of any such establishment the employees thereof shall not, save as otherwise provided in section 33, be entitled to be paid bonus under this Act in respect of any accounting year prior to the accounting year commencing on any day in the year 1964. Explanation I. —For the purpose of this section, an establishment shall not be deemed to be newly set up merely by reason of a change in its location, management, name or ownership. Explanation II.— For the purpose of clause (a), an employer shall not be deemed to have derived profit in any accounting year unless— (a) he has made provision for that year's depreciation to which he is entitled under the Income-tax Act or, as the case may be, under the agricultural income-tax law; and (b) the arrears of such depreciation and losses incurred by him in respect of the establishment for the previous accounting years have been fully set off against his profits. Explanation III.— For the purpose of clause (b), sale of the goods produced or manufactured during the course of the trial run of an? SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 421 factory or of the prospecting stage of any mine or an oil-field shall not be taken into consideration and where any question arises with regard to such production or manufacture, the decision of the appropriate Government, made after giving the parties a reasonable opportunity of representing the case, shall be final and shall not be called in question by any court or other authority. (2) The provisions of sub-section (J) shall, so far as may be, apply to new departments or undertakings or branches set up by existing establishments: Provided that if an employer in relation to an existing establishment consisting of different departments or undertakings or branches (whether or not in the same industry) set up at different periods has, before the 29th May, 1965, been paying bonus to the employees of all such departments or undertakings or branches irrespective of the date on which such departments or undertakings or branches were set up, on the basis of the consolidated profits computed in respect of all such departments or undertakings or branches, then, such employer shall be liable to pay bonus in accordance with the provisions of this Act to the employees of all such departments or undertakings or branches (whether set up before or after that date) on the basis of the, consolidated profits computed as aforesaid.