(1) The Chief Executive Officer or any Inspector authorised ny him in this behalf may, by order, determine the amounts due from any employer unuer the provisions of this Act or of the scheme ar..d for this purpose may conduct such enquiry as he may deem necessary.
(2) The officer conducting the enquiry under sub-section (1) shall, for the purposes of such enquiry, have the same powers as are vested in a civil court under the Code of Civil Procedure, 190St (Central Act 5 of 1908), when trying a swt, in respect of the followmg matters, namely:-
(a) enforcing the attendance of any person and ex.arJ,ining · him on oath;
\, ~ !1 ..
123 :bJ rf'!llirl!'g the d1scovery an1 prudart'rn of d •-:-arr.~.~1s;
(c) rrce1ving evidence on affidavit.
(d) issumg commissions for the CJ\.dmmation of witnes<,cs.
(3) Any ·~llquiry under this sectoin shall b~ ~et>IYicd to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of sectiOn 196, of the Inidan Penal Code, 1860 (Central Act 45 of 1860).
• (4 l No order determining the amount due from any employer shall be made under sub-sectwn (1) unless the employer has been given a reasonable opportunity of being he~rd. · 15) Any person aggrieved. by an order under sub-section (1) may prefer an appeal to the Government or such other authority as 'may be specifit'd by the Government m this behalf. within sixtv days from the date of the receipt of the order, and the decision of the Govemment or such other autholrity on such appeal shall be final.
II. Prov'!,Simwl assessment where retta·n 1,8 not filed.- -lf any employer fRils to submit the return· as required by section 9. the Chief Executive Officer or the Inspector. authonsed by him in this behalf !l'ay provisionally determme the amount due fron1 that employer to the Fund:
Provided that no provisional assessment shall be made final till the party is g~ven an opportunity of being heard. · J 2. Mode of recovery of money due from empl.oyer.<'.--Any amount due from an employer in pursuance of the prov1sions of this Act or ~he scheme may, if the 8JJll.Ount is in arrears, be recovered in the same manner as an arrear of land revenue. • J3. Peno,lties.-(1) Whoever, for the purpose of avoidinV- any payment to be made by himself under this Act or under the ·>cheme or of enabling any other person to avoid such payment. knowin~ly makes or causes to be made any false statement or false renresen tation, shall be pu!lJshable with imprisonment for a tenn whkh mav extend to. six months, or with fine which may extend to one thousand rupt"es, 0r with both.
1 2) Whoever contrqvenes or makes default m comnlving with any of the provisions of this Act or of the scheme s:hall. if no ether penalty is elsewhere provided by or under th1s Act for such contra vention or non-compliance, be punishable with impri.sonmcnt for a 124 14~ whieb may extend to six months, or with fine· which may extend to tJne thousand rupees, or with both.