law: 9. Determination of moneys due from employers.-
  (1) The Seamen's Provident Fund Commissioner or any Deputy Seamen's Provident Fund Commissioner may, by order, determine the amount due from any employer under any provision of this Act or of the Scheme and for this purpose may conduct such inquiry as he may deem necessary.
  (2) The officer conducting the inquiry under sub-section (1) shall, for the purposes of such inquiry, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), for trying a suit in respect of the following matters, namely:-
  (a) enforcing the attendance of any person or examining him on oath;
  (b) requiring the discovery and production of documents;
  (c) receiving evidence on affidavit;
  (d) issuing commission for the examination of witnesses; and any such inquiry shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860).
  (3) No order shall be made under this section unless the employer has been given a reasonable opportunity of representing his case.
  (4) An order made under this section shall be final and shall not be questioned in any court of law.