2. Power to Conduct an Inquiry:
In deciding the dispute, it can conduct an enquiry by giving the parties to the dispute, an opportunity of being heard.
The controlling authority for the purpose of conducting enquiry as to matters given above, shall have the same powers as are vested in a court, while trying a suit under the Code of Civil Procedure, 1908. It shall have the following powers in this regard 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 affidavits; and
(d) The inquiry shall be judicial proceedings within the meaning of Sees. 193 and 228 and for the Sec. 196 of the IPC [Sec. 7 (5) and (6)].
3. Power to Direct the Employer:
In deciding the dispute, if the controlling authority finds that any amount is payable to the employee by the employer it can direct the employer to pay the amount of gratuity to the employer [Sec.7 (4) (a)] to the employee. [Sec. 7 (4) (d)].
4. Power to issue Certificate for Recovery:
If the employer does not pay the amount of gratuity payable within the prescribed time , to the person entitled thereto, shall make an application to the controlling authority and the controlling authority shall issue a certificate mentioning the amount due to the collector recovery [Sec. 8].