Section 49: Temporary industry.

(1) Where an employer engages in any industry within the scope of this Act and has not been assessed in respect of it, the Board, if it considers that the industry is to carry on business temporarily, may require the employer to pay or to give security for the payment to the Fund of a sum sufficient to pay the assessment for which the employer may be liable if the industry had been in existence when the last preceding assessment was made.
(2) Every employer who defaults in complying with the requirement under sub-section (1) of this section commits an offence under this Act.