Section 20(4) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(4)If after inspection the nominated authority or the authorised officer finds that any additional wages or additional dearness allowance has not been credited by the employer to the appropriate Deposit Account or, as the case may be, remitted to the nominated authority, it, or he shall determine the amount in respect of which such credit or remittance has not been made: Provided that no such determination shall be made except after giving to the employer a reasonable opportunity of being heard.
