Section 11(6) in The General Provident Fund (U.P.) Rules, 1985
(6)In case a subscriber is found to have drawn from the Fund an amount in excess of the amount standing to his credit on the date of the drawal, the overdrawn amount, irrespective of whether the overdrawal occurred in the course of an advance or a withdrawal or final payment from the Fund shall be repaid by him with interest thereon, or in default, be ordered to be recovered by deduction from the emoluments or other dues of the subscriber. In case the subscriber is still in service, the amount shall ordinarily be repaid by him or recovered from him in one lump sum, but if the total amount to be recovered is more than half of the subscriber's emoluments, recoveries may be made in monthly instalments as may be determined taking into consideration the period left before the retirement of the subscriber. In case of a subscriber no longer in service, the entire amount with interest shall be repaid by him or recovered from him in one lump sum. In all cases of overdrawals where the overdrawn amount or a part thereof, with interest, cannot be recovered by other means, it shall be recovered as arrears of land revenue. The overdrawn amount, after recovery, shall be credited to Government account under the receipt Head of the Department concerned.
