https://www.taxtmi.com/caselaws?id=185084 In a section 7A inquiry under the Employees' Provident Funds and Miscellaneous Provisions Act, the statutory authority must use its civil court-like powers to collect relevant evidence, including summoning persons and records needed to determine the employer's actual liability. Where the employer seeks production of contractors' records or other material necessary to identify workmen and dues, the Commissioner cannot decline to exercise those powers and decide the matter on incomplete, one-sided material. Failure to do so amounts to an improper exercise of jurisdiction. The Supreme Court held that the Commissioner had to consider the relevant evidence before determining the amount payable and remitted the matter for fresh decision. en-us Thu, 26 Oct 1989 00:00:00 +0530 Sat, 30 Jul 2016 11:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185084 In a section 7A inquiry under the Employees' Provident Funds and Miscellaneous Provisions Act, the statutory authority must use its civil court-like powers to collect relevant evidence, including summoning persons and records needed to determine the employer's actual liability. Where the employer seeks production of contractors' records or other material necessary to identify workmen and dues, the Commissioner cannot decline to exercise those powers and decide the matter on incomplete, one-sided material. Failure to do so amounts to an improper exercise of jurisdiction. The Supreme Court held that the Commissioner had to consider the relevant evidence before determining the amount payable and remitted the matter for fresh decision. Case-Laws Indian Laws Thu, 26 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185084