Section 38
of Employees Provident Fund Act 1991
Section 38
For the purpose of obtaining full information for ascertaining whether any person is liable to pay contributions under this Act, the chief executive officer may by notice in writing require any person—
(a)
to furnish the chief executive officer within a time specified in the notice not being less than thirty days from the date of such notice any information or particulars specified in the notice;
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(b)
to attend personally before the chief executive officer or any officer appointed by him and produce for examination all books, accounts, records and other documents which the chief executive officer or officer deems necessary; or
(c)
to furnish the information or particulars in accordance with paragraph (a) and also to attend in accordance with paragraph (b).
(2)
Any person who fails to comply with subsection (1) shall be guilty of an offence.
(2A)
Where a person is found guilty of an offence under subsection (2), the Court before which the person is found guilty shall order such person to comply with the notice of the chief executive officer under subsection (1) within twenty-one days from the date of the order of the Court.
(3)
Whenever it appears to any magistrate, upon written information on oath, and after any enquiry he may think necessary, that there are reasonable grounds for suspecting that there are on particular premises any book, account, record or other document the production of which has been required pursuant to subsection (1) and which has not been produced in compliance with that requirement, such magistrate may issue a warrant authorizing the chief executive officer or any person named therein with or without assistance—
(a)
to search the premises and to break open and search any cupboard, drawer, chest, trunk, box, package or other receptacle, whether a fixture or not, in the premises; and
(b)
to take possession of, or secure against interference, any book, account, record or other document that appear to be book, account, record or other document the production of which was so required.
Employees Provident Fund 47