Section 8C(1) in Employees Provident Funds Miscellaneous Provisions Act, 1952
(1)The authorized officer may forward the certificate referred to in section 8B to the Recovery Officer within whose jurisdiction the employer(a)carries on his business or profession or within whose jurisdiction the principal place of his establishmentis situate; or(b)resides or any movable or immovable property of the establishment or the employer is situate.
