Section 7C(a) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(a)has reason to believe that by reason of the omission or failure on the part of the employer to make any document or report available, or to disclose, fully and truly, all material facts necessary for determining the correct amount due from the employer, any amount so due from such employer for any period has escaped his notice;
