Which one of the following statements is not correct?

The correct answer is C. According to the Central Industrial Security Force (CISF) Rules, 2001 (specifically Rule 15), the Force deputed to an industrial undertaking works under the general supervision, direction, and control of the Managing Director (MD) of that undertaking. While Rule 15(2) provides that the MD may, from time to time, inspect the Force to satisfy himself of its efficiency, there is no legal requirement stating that the MD shall inspect the posts at least once a year. Such mandatory periodic inspections are part of the internal administration and are conducted by the Force's own superior officers (like the DIG or IG). In contrast, Statement A aligns with Rule 15(1), Statement B aligns with Rule 16, and Statement D aligns with Rule 15(4) of the CISF Rules, which allows the MD to require the Unit Commander to report matters to his CISF superiors.