Assessment and determination of employer dues empowers authorised officers to decide applicability and quantify liabilities through inquiry.

Authorised Officers notified by the Central Government may decide applicability of Chapters III or IV, determine amounts due from employers, and conduct inquiries with powers equivalent to a civil court to enforce attendance, require discovery, receive affidavit evidence and issue commissions. Proceedings must normally be initiated within five years; inquiries should be concluded within two years with a possible one-year extension on recorded reasons. Employers must be given a reasonable opportunity to represent; ex parte orders may be set aside within three months on limited grounds, subject to notice requirements.

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