s 37 Power to examine persons
(1) The Inspector or an officer vested with the powers of an Inspector, making any investigations under section 35 may examine orally any person whom he believes to be acquainted with the facts and circumstances of the case and shall reduce into writing any statement made by the person so examined. (2) The person so examined shall be legally bound to answer all questions relating to such case put to him by the examining officer: Provided that such person may refuse to answer any question the answer to which would have a tendency to expose him to a criminal charge or penalty or forfeiture. (3) A person making a statement under this section shall be legally bound to state the truth, whether or not such statement is made wholly or partly in answer to questions. (4) An officer examining a person under subsection (1) shall first inform that person of subsections (2) and (3). (5) A statement made by any person under this section shall, whenever possible, be taken down in writing and signed by the person making it or affixed with his thumb print, as the case may be, after it has been read to him in the language in which he made it and after he has been given an opportunity to make any corrections he may wish. (6) (Deleted by Act A914). Power of the Board to assess contributions based on information available 37 A. (1) An Inspector or an officer vested with the powers of an Inspector may, assess any contributions which is due by any employer based on any information available if the employer— (a) fails to keep or maintain any statement, particulars, register book or any record pertaining to each employee as required to be performed by him under this Act; or (b) fails or refuse to submit any statement, particulars, register book or record pertaining to each employee as required to be submitted by him under this Act. (2) The assessment made under subsection (1) shall be sufficient proof of the Board’s claim for the recovery of any contributions under section 65.