Section 32(1) in The Coal Mines Provident Fund Scheme
(1)Every employer shall be required to pay for credit to the "Reserve Account" of the Fund a consolidated contribution in respect of the period from the twelfth of May, 1947 in the case of coal mines in West Bengal and Bihar and from the tenth of October, 1947 in the case of coal mines in the Central Provinces and Berar and Orissa upto thirty first of December, 1948 at such rate per ton of coal raised in the coal mine during the period concerned as the Central Government may specify in this behalf:Provided that any sum deposited under paragraph 31 as the employer's contribution and the administrative charge shall be allowed as a deduction from the amount which would otherwise be required to be paid under this paragraph.
