Determination of moneys due from employers is defined under section 7A of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 7A of EPF Act 1952 is :
Section 7A of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Determination of moneys due from employers"
(1) The Central Provident Fund Commissioner, any Additional Central Provident Fund Commissioner, any Deputy Provident Fund Commissioner, any Regional Provident Fund Commissioner or any Assistant Provident Fund Commissioner may, by order,
(a) in a case where a dispute arises regarding the applicability of this Act to an establishment, decide such dispute; and
(b) determine the amount due from any employer under any provision of this Act, the Scheme or the Pension Scheme or the Insurance Scheme, as the case may be, and for any of the aforesaid purposes may conduct such inquiry as he may deem necessary.
(2) The 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 (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 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 45 of 1960.
(3) No order shall be made under sub-section 1, unless the employer concerned is given a reasonable opportunity of representing his case.
(3A) Where the employer, employee or any other person required to attend the inquiry under sub-section 1 fails to attend such inquiry without assigning any valid reason or fails to produce any document or to file any report or return when called upon to do so, the officer conducting the inquiry may decide the applicability of the Act or determine the amount due from any employer, as the case may be, on the basis of the evidence adduced during such inquiry and other documents available on record.
(4) Where an order under sub-section 1 is passed against an employer ex-parte, he may, within three months from the date of communication of such order, apply to the officer for setting aside such order and if he satisfies the officer that the show cause notice was not duly served or that he was prevented by any sufficient cause from appearing when the inquiry was held, the officer shall make an order setting aside his earlier order and shall appoint a date for proceeding with the inquiry:
Provided that no such order shall be set aside merely on the ground that there has been an irregularity in the service of the show cause notice if the officer is satisfied that the employer had notice of the date of hearing and had sufficient time to appear before the officer.
Explanation.- Where an appeal has been preferred under this Act against an order passed ex parte and such appeal has been disposed of otherwise than on the ground that the appellant has withdrawn the appeal, no application shall lie under this sub-section for setting aside the ex parte order.
(5) No order passed under this section shall be set aside on any application under sub-section 4 unless notice thereof has been served on the opposite party.
Section 2A Establishment to include all departments and branches
Section 4 Power to add to Schedule I
Section 5 Employees' Provident Funds Scheme
Section 5AA Executive Committee
Section 5C Board of Trustees to be body corporate
Section 5D Appointment of officers
Section 6A Employees Pension Scheme
Section 6C Employees Deposit-linked Insurance Scheme
Section 6D Laying of Schemes before Parliament
Section 7 Modification of Scheme
Section 7A Determination of moneys due from employers
Section 7B Review of orders passed under Section 7A
Section 7C Determination of escaped amount
Section 7D Employees' Provident Funds Appellate Tribunal
Section 7G Salary and allowances and other terms and conditions of service of Presiding Officer
Section 7H Staff of the Tribunal
Section 7I Appeals to the Tribunal
Section 7J Procedure of Tribunals
Section 7N Finality of orders constituting a Tribunal
Section 7O Deposit of amount due, on filing appeal