27. Maintenance of registers by employers   (1) Every employer of an establishment shall maintain and preserve tar a period of ten years-  (a) a register of wages in Form 'D' except in cases where the employer maintains a muster roll-cum-wage register prescribed under the Delhi Minimum Wages Rules, 1950 and Delhi Shops and Establishments Rules, 1954; and (b) a consolidated register of unclaimed wages and fines in Form 'E'. (2) In cases pending before the Appellate Authority, the record shall be preserved till the cases are finally disposed off. (3) The employer shall by the 31st January of every year forward to the Welfare Commissioner a copy of the extract from the register in Form 'D' pertaining to the previous year.