Section 17(3) in The Orissa Contributory Provident Fund Rules, 1938
(3)The Accounts Officer shall order the recovery of any amount by which subscription have been reduced, or any amount withdrawn, in respect of which he has not been satisfied in the manner required by Clause (b) of Sub-rule (1) and Clause (c) of Sub-rule (2), with interest thereon at the rate provided in Rule 11 from the emoluments of the subscriber and place it to the credit of the subscriber in the Fund.
