Section 15(1) in The General Provident Fund (Orissa) Rules, 1938
(1)A temporary advance may be granted to a subscriber from the amount at his credit in the Fund at the discretion of the authority] specified in Sub-rule (3), subject to the following conditions :(a)the subscriber must satisfy the sanctioning authority of the necessity [* * *] [Omitted vide SRO No. 944/17.12.1970.] for the advance ;(b)the authority will record in writing the reason for granting the advance:Provided that if the reason is of a confidential nature, it may be communicated to the Accounts Officer personally and/or confidentially.
