Section 38(2)(a) in The Iron Ore Mines Labour Welfare Cess Rules, 1963
(a)If the Commissioner is not so satisfied, he may either depute an officer for the purpose of verification of the correctness and completeness of the return with reference to the books and accounts and other relevant records of the mine at its premises, or issue a notice in Form "C" on the owners of the mine concerned requiring him to attend either personally or through a duly authorized representative on the date and at the time and place to be specified in the notice.