Section 19(4) in The Orissa Contributory Provident Fund Rules, 1938
(4)If the policy is not assigned and delivered, or delivered, within the said period of three months or such further period as the Accounts Officer may, under Sub-rule (1), have fixed, any amount withheld or withdrawn from the Fund in respect of the policy shall, with interest thereon at the rate provided in Rule 11. forthwith be paid or repaid, as the case may be, by the subscriber to the Fund, or, in default be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber, by instalments or otherwise, as may be directed by one of the authorities competent to grant an advance under Clause (a) of Sub-rule (2) of Rule 12.
