Section 14(4) in The Bihar General Provident Fund Rules, 1948
(4)In addition to any amount to be paid under Rules 29, 30 or 31, interest thereon upto the end of the month preceding that in which the payment is made, or upto the end of the sixth month after the month in which such amount became payable, whichever of these periods be less shall be payable to the person to whom such amount is to be paid:Provided that where the Accounts Officer has intimated to that person (or his agent) a date on which he is prepared to make payment in cash, or has posted a cheque in payment to the person interest shall be payable only upto the end of the month preceding the date so intimated, or the date of posting the cheque, as the case may be.Note. - [(A) For accumulated amount in Provident Fund to the subscriber or the person whom the payment is legally due to be paid for a period more than six months after superannuation/vacation of post/death of the subscriber, following officers shall be the competent authorities for the authorisation of Authority-letter for the purpose of the payment:- [Substituted by Bihar Notification No. 1127, dated 15.3.2017 (w.e.f. 18.8.1948).](i)For such subscribers whose Provident Fund accounts are maintained by GPF Directorate, Finance Department-Director, GPF Directorate, Finance Department.(ii)For such subscribers whose Provident Fund accounts are maintained by District Provident Fund office under control of GPF Directorate, Finance Department-District Magistrate/Deputy Commissioner of the concerned district.(iii)For such subscribers whose Provident Fund accounts are not maintained by Director, GPF Directorate, Finance Department or its district offices-Finance Department.(B)In cases of superannuation of subscribers, sanctioning authorities will have to be fully satisfied that the delay has been caused by administrative reasons which have been duly enquired into and proper action has been taken, wherever it was necessary.Sanctioning authority will have to be fully satisfied in cases of post vacancy/death of subscribers that the delay in forwarding/sending application by the Department to the Provident Fund office has been caused due to the administrative reasons, which have been duly enquired into and proper action has been taken, wherever it was necessary.In case where there is a delay in payment of authorised amount as per issued Authority-letter and payable additional interest accrues, the Head of the office/the Heads of the Department, after enquiring into reasons for such delay and taking proper action in this respect, shall have to intimate the concerned Provident Fund office. Authority mentioned in note (1) shall be competent to authorise such payable additional interest accrued.]
