Section 18(3)(b) in The Employees' State Insurance Corporation (General Provident Fund) Rules, 1995
(b)The subscriber shall submit a declaration not later than the 31st day of December of every year as to whether the house or the house-site as the case may be, continues to be in his possession or has been mortgaged, otherwise transferred or let out as aforesaid and shall, if so required, produce before the sanctioning authority on or before the date specified by that authority in that behalf, the original sale, mortgage or lease deed and also the documents on which his title to the property is based.