Section 12(2) in The Goa, Daman and Diu Labour Welfare Fund Act, 1986
(2)Any unpaid accumulation paid to the Board in accordance with the provisions of section 3 shall on such payment, discharge an employer of his liability to make payment to an employee in respect thereof, but to the extent only of the amount paid to the Board, and the liability to make payment to the employee to the extent aforesaid shall, subject to the succeeding provisions of this section, be deemed to be transferred to the Board. This, however, shall not include the amount consisting of employers and employees' share of Provident Fund including the interest thereon but remaining unpaid.
