(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) requiring the discovery and production of documents;
(c) receiving evidence on affidavit;
(d) issuing commissions for the examination of witnesses.
18. Refunds.- (1) If any person satisfies the assessing authority that the amount of the tax on employment paid by him exceeds the amount with which such person is properly assessable under this Act, he shall be entitled to a refund of such excess.
(2) The appellate authority in the exercise of its appellate powers or the revisional authority in the exercise of its appellate powers or the revisional authority in the exercise of its revisional powers, if satisfied to the like effect, shall cause a refund to be made by the assessing authority of any amount found to have been wrongly paid or paid in excess.
19. Limitation of claims for refund- No claim to any refund to the tax on employment under section 18 shall be admitted unless it is made within three years from the date of the order of assessment or, where an appeal has been preferred or where there has been a revision, within three years from the order in appeal or revision, as the case may be.
20. Prosecutions.- (1) 5An employer or other person who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules framed there under shall, on conviction before a Magistrate, be punishable with fine not exceeding five thousand rupees, and, when the offence is a continuing one, with fine not exceeding fifty rupees per day during the period of the continuance of the offence.
(2) A person shall not be proceeded against for an offence under this section except at the instance of the assessing authority.
(3) The District Collector may, either before or after the institution of proceedings, compound any such offence.
Explanation:- For the purposes of this section, "Magistrate" means a Judicial Magistrate of the First Class or a Judicial Magistrate of the Second Class specially empowered by the Government to try offences under this Act.
21. Offences by companies.- (1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the Company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1) where any offence under this Act has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the Company, such director, manager, Secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation:- For the purposes of this section,--
(a) "company" means anybody corporate and includes a firm or other association of individuals; and
(b) “director", in relation to a firm, means a partner in the firm.
22. Manner of service of notice.- (1) A notice or requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a civil Court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908).