Section 104 in The Orissa Municipal Employees' Pension Rules, 1989
104.
The Provident Fund account of every employee who is a subscriber to the existing Contributory Provident Fund maintained by the Council and who opts to the pension scheme under these rules shall be closed just on his coming over to the pension scheme under these rules. The portion of subscription by the employees with interest thereon shall be kept under a separate Provident Fund account to be opened for the purpose by the Council.
