Section 14(3) in The General Provident Fund (Orissa) Rules, 1938
(3)In this rule, the date of deposit, shall, in the case of a recovery from emoluments, be deemed to be the first day of the month in which it is recovered, and in the case of an amount forwarded by the subscriber, shall be deemed to be the first day of the month of receipt, if it is received by the Accounts Officer before the fifth day of that month, but if it is received on or after the fifth day of that month, the first day of the next, succeeding month :[Provided that where the emoluments for a month are drawn and disbursed on the last working day of the same month, the date of deposit shall, in the case of recovery of his subscriptions, be deemed to, be the first day of the succeeding month :] [Inserted vide SRO No. 100/12.2.1970.][* * *] [Omitted vide SRO No. 152/27.2.1970.][Provided further that where there has been a delay in the drawal of pay or leave salary and allowances of a subscriber, and consequently, in the recovery of his subscription towards the Fund, the interest on such subscription shall be payable from the month for which the pay or leave salary of the subscriber was due under the rules, irrespective of the month in which it was actually drawn.] [Inserted vide SRO No. 763/7.8.1973.]
