¹[7B. Determination of moneys due from employers.--(1) The Coal Mines Provident Fund Commissioner or any other officer duly authorised in this behalf by the Central Government may, by order, determine the amount due from any employer under any provision of this Act or of any scheme framed thereunder and 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 purpose of such enquiry, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908 (5 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 enquiry 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 (45 of 1860).
     (3) No order determining the amount due from any employer shall be made under sub-section (1) unless the employer 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 of law.]