ESI and EPF - Effect in Form 3CD

Whether the provisions of ESI and EPF Act are applicable to contractors, who secure road and sewerage construction contracts from Municipal Corporation. The number of employees hired by the contractor are more than 20 during the financial year 2009-10.    If the assessee (contractor) has notregistered himself under the ESI and EPF Act, how will this effect Form 3CD (Tax  Audit Report)