(2)The amount of employer's share of contribution to the Contributory Provident Fund together with interest required to be refunded or actually refunded shall be recorded in the service book under proper attestation.Note. The employees or their legal heirs, as the case may be, who have already drawn the employee's share of Contributory Provident Fund together with interest accrued thereon and are [not] [Substituted vide Punjab Government Gazette LSP III dated 23.7.1992.] in a position to refund the same in cash, may be allowed to adjust the same against the amount of gratuity or arrears of pension that may be admissible to them. In such cases the employee's share of Contributory Provident Fund together with interest accrued thereon shall be refunded with ten per cent interest on the amount actually drawn, calculated from the date of drawal of the said amount to the date of refund or adjustment and if there still remains any due amount it will be adjusted by non-payment of pension till recovery of the total amount is adjusted.
