3. Payment of fines and unpaid accumulations of employer   (1) Within three months from the date on which the rules shall come into force in the National Capital Territory of Delhi, every Employer in such Territory shall pay by cheque, money order or cash to the Welfare Commissioner. (a) all fines realised from the employees before the said date and remaining unutilised on that date; and (b) all unpaid accumulations held by the employer on the aforesaid date; (2) The employer shall alongwith such payment submit a statement to the Welfare Commissioner giving full particular of the amounts so paid; (3) Thereafter all fines realised from the employers and all unpaid accumulations during the quarters ending the 31st March, the 30th June, the 30th September and the 31st December shall be paid by the employer in the manner aforesaid to the Welfare Commissioner on or before the 15th of April, the 15th of July, the 15th of October and the 15th of January succeeding such quarter and a statement giving particular of the amounts so paid shall be submitted by him alongwith such payment to the Welfare Commissioner. (4) Every employer shall submit to the Welfare Commissioner on or before the 31st day of July and 31st day of January a statement of employer's contribution and the employees contribution in respect of employees whose names stand on the establishment register on the 30th June, and the 31st December, respectively in Form 'A'. (5) The Welfare Commissioner shall submit to the Lt. Governor not later than the 31st August, and the 28th February respectively, a statement of employers contribution received by him on the 30th June, and 31st December, respectively, in Form 'B'.