Section 18 in The General Provident Fund (Orissa) Rules, 1938
18.
(1)If the total amount of any subscriptions or payment substituted under Clause (a) of Rule 17 is less than the amount of the subscription payable to the Fund under Rule 11 (1), the difference shall be rounded to the nearest rupee in the manner provided in Clause (iv) of Sub-rule (2) of Rule 14, and paid by the subscriber as a subscription to the Fund.Note - The period for which the difference referred to in this rule should be calculated for the purpose of effecting recovery should be one financial year and any amount of subscriptions to a family pension fund or of payments towards a policy of life insurance in excess of the minimum amount of subscriptions payable into the General Provident Fund in any financial year should not be set off against any difference payable under the rule in respect of any other financial year.(2)If the subscriber withdraws any amount standing at his credit in the Fund for any of the purposes specified in Clause (b) of Rule 17 he shall, subject to his option under Clause (a) of that rule, continue to pay to the Fund the subscription payable under Rule 11 :Provided that no subscription shall be payable by a Government servant who in exercise of the option allowed by Rule 7 (i) has ceased to subscribe to the Fund.
