(1) The Chief Executive Officer or any other officer authorised by the Board in this behalf may, after making such enquiry, as may be necessary and after giving an opportunity of being heard, to every person liable to pay contribution under section 4, by order, determine the amount of contribution due under the provisions of this Act or the Scheme.
(2) The Officer conducting the enquiry under sub-section (1), shall for the purpose of such enquiry, have the same powers as are vested in a Civil court while trying a suit under the Code of Civil Procedure, 1908 (Central Act 5 of 1908) in respect of the following matters, namely:-
(a) enforce the attendance of any person and examine him on oath;
(b)require the discovery and production of records and documents;
(c)receive evidence on affidavit;
(d)issue commission for the examination of witnesses.
(3) Any enquiry under this section shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code (Central Act 45 of 1860) and for the purpose of section 196 of the said Code.
(4) In the event of non-payment of the amount determined under sub-section (1) to the Fund the same shall be recovered as if arrears of revenue due from the land.
(5) Any person aggrieved by an order under sub-section (1) may, within sixty days from the date of receipt of the order, prefer an appeal to an officer not below the rank of the Deputy Secretary of the Local Self Government Department, authorised by Government in this behalf, and such officer may, after making necessary enquiry on such appeal and after giving the appellant a reasonable opportunity of being heard, [within forty five days of the receipt of the appeal] pass such orders as he thinks fit.
(6) The Government may, either suo-motu or on an application of the aggrieved person, call for the records of any proceedings of an officer authorised by the Government under sub-section (5) and make such enquiry as the Government may think fit and pass orders thereon:
Provided that an application for revision under this sub-section shall be made within thirty days from the date of receipt of the order under sub-section
(5) by the applicant:
Provided further that no order shall be passed under this sub-section, without giving an opportunity of being heard to the person affected thereby.