(1) Every employer shall take reasonable steps to investigate the circumstances of every accident of which notice is given to him or her or to his or her servant or agent in accordance with article 49 and, if there appears to him or her to be any discrepancy between the circumstances found by him or her as a result of his or her investigation and the circumstances appearing from the notice so given, he or she shall record the circumstances so found.

(2) Every employer who is required to do so by the Minister shall furnish to an officer of the Minister, within such reasonable time as may be required, such information and particulars as may be required of -

(a) any accident or alleged accident in respect of which occupational injuries benefit or any amount under section 86, may be payable to a person or in respect of the death of a person, employed by him or her at the time of the accident or alleged accident,

(b) the nature of and other relevant circumstances relating to any occupation prescribed for the purposes of section 87, in which any person to whom or in respect of whose death, benefit under that section or any amount under section 86, may be payable, was or is alleged to have been employed by him or her,