Section 23(1)(d) in The General Provident Fund (Orissa) Rules, 1938
(d)pays or repays to the Fund the whole of any amount withheld or withdrawn from the Fund for any of the purposes mentioned in Sub-clause (ii) of Clause (a) or Rule 17 and Sub-clauses (i) and (ii) of Clause (b) of Rule 17 with interest thereon at the rate provided in Rule 14, the Accounts officer shall-(i)if the policy has been assigned to the Governor of Orissa under Rule 21, or under the corresponding rules heretofore in force re-assign the policy in the first Form set-forth in the Third Schedule to the subscriber, or to the subscriber and the joint assured, as the case may be, and make it over to the subscriber together with a signed notice of the re-assignment addressed to the Insurance Company;(ii)if the policy has been delivered to him under Clause (b) of Sub-rule (1) of Rule 21, make over the policy to the subscriber: