Section 23(1)(d) in The Bihar General Provident Fund Rules, 1948
(d)pay or repay to the Fund whole of amount withheld or withdrawn from the Fund for any of the purpose mentioned in sub-clause (ii) of clause (a) of Rule 1 and sub-clauses (i) and (ii) of clause (b) of Rule 17 with interest thereon at the rate provided in Rule 14;