Section 37A
Power of the Board to assess contributions based on information available
of Employees Provident Fund Act 1991
An Inspector or an officer vested with the powers of an
Inspector may, assess any contributions which is due by any employer based on any information available if the employer—
(a)
fails to keep or maintain any statement, particulars, register book or any record pertaining to each employee as required to be performed by him under this Act; or
(b)
fails or refuse to submit any statement, particulars, register book or record pertaining to each employee as required to be submitted by him under this Act.
(2)
The assessment made under subsection (1) shall be sufficient proof of the Board’s claim for the recovery of any contributions under section 65.
Powers of chief executive officer to ask for information and application for search warrant