(1) If the amount of gratuity due to an employee from an employer under this Act is not paid by the employer within the time prescribed, the controlling authority may, after due enquiry, by order determine the amount and shall issue a certificate for that amount to the Collector who shall recover the same as arrears of land revenue under the provisions of the Revenue Recovery Act for the time being in force.
(2) For the purposes of conducting an enquiry under sub-section (1) the controlling authority shall have the same powers as are vested in a court for trying a suit under the Code of Civil Procedure, 1908, in respect of the following matters, namely:—
(a) enforcing the attendance of any person or examining him on oath;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavit;
(d) issuing commissions for the examination of witnesses.
(3) Any enquiry under this section shall be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Indian Penal Code.
(4) No order determining the amount of gratuity under sub-section (1) shall be made unless the employer has been given a reasonable opportunity of being heard.
(5) Any person aggrieved by an order under sub-section (1) may, prefer an appeal to the Government or any other authority as may be specified by the Government, within sixty days from the date of the receipt of the order and the decision of the Government or of such authority on such appeal shall be final.