"An inquiry under sub-section (1) of Section 7-A can be B initiated to decide the dispute regarding the applicability. of the Act to an establishment and to determine the amount due from any employer under any provisions of the Act, the Scheme or the Pension Scheme or the Insurance Scheme, as the case may be. For the purposes of such inquiry, the authorities under the Act are vested with thec same powers as are vested in a civil court for trying a suit though such powers are restricted to certain specified matters, viz. to enforce the attendance of any person or examining him on oath, requiring the discovery and production of documents, receiving evidence on affidavit, D issuing commission for the examination of witnesses. A fiction is created under Section 7-A that an inquiry thereunder is deemed to be a judicial proceeding. The observance of principles of natural justice is also mandated vide sub-section (3) which say~ that no order under subE section (1) shall be made unless the employer concerned is given a reasonable opportunity of representing his case. Thus, it is obvious that such specific powers are given to the authorities concerned to decide not abstract question of law, but to determine actual concrete differences in F payment of contribution and other dues by identifying the workmen and the authorities should exercise all their powers to collect all evidence and collate all material before coming to proper conclusion and as such an inquiry under Section 7~A is more or the less a trial of a suit G · before a civil court and judicial in nature. The power6 so conferred on the authorities concerned are being statutory powers, a legal duty is cast on such authorities to exercise the same when situation arises.and failure to exercise the jurisdiction, especially when a party "to the proceedings
