14. Determination of moneys due from employers, [principal employers] and Security Guard.- (1) The Board or such officer as may be specified by it in this behalf may by order, determine any sum due from any employer, [principal employer] or Security Guard under this Act or any Scheme made thereunder, and for this purpose may conduct such inquiry as the Board or such officer may think to be necessary.
(2) The Board or such officer conducting the inquiry under sub-section (1) shall, for the purposes of such inquiry, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (V of 1908), for trying a suit 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 ; and
any such inquiry shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (XLV of 1860).
(3) No order determining the sum due from any employer, [principal employer] or Security Guard shall be made under sub-section (1), unless the employer, [principal employer] or Security Guard, as the case may be, is given a reasonable opportunity of representing his case.
(4) An order made under this section shall be final and shall not be questioned in any Court.
(5) Any sum determined under this section may, if such sum is in arrears, be recovered as an arrear of land revenue.