Section 14A(3) in The Employees' Provident Funds Scheme, 1952
(3)A trustee or a member appointing a substitute for attending any meeting of the [Central Board] [Inserted by G.S.R. 1666, dated 10.11.1963 (w.e.f. 19.10.1963).][or the Regional Committee, as the case may be, shall, notwithstanding anything contained in this paragraph, continue to be liable for the misappropriation or misapplication of the fund by the substitute and shall also be liable for any act of misfeasance or nonfeasance committed in relation to the fund by the substitute appointed by him.] [Inserted by G.S.R. 1666, dated 10.11.1963 (w.e.f. 19.10.1963).]
