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    <title>Assessment and determination of dues from employer</title>
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    <description>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.</description>
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