Section 224C(6) in The U.P. Municipalities Act, 1916
(6)The [Municipality] [Substituted by U.P. Act No. 12 of 1994.] shall be entitled to deduct the following sums from the gross amount payable under sub-section (5) to the licensee, -(a)all amounts and arrears of interest, if any, thereon, due from the licensee to the [Municipality] [Substituted by U.P. Act No. 12 of 1994.];(b)all amounts and arrears of interest, if any, thereon, due to the State Government or the State Electricity Board;(c)any amount of wages, bonus, gratuity, provident fund or other payments due to remaining unpaid on the said date to persons employed as workmen (within the meaning of the U.P. Industrial Disputes Act, 1947), in connection with the water-works;(d)any amount which licensee may have failed to pay in respect of either Iris contribution or the employees' contribution realised by him or any other dues recoverable from licensee under the Employees' Provident Fund Act, 1952 or the Employees' State Insurance Act, 1948 in respect of persons employed in connection with the water-works.