Section 9(1) in The Additional Emoluments (Compulsory Deposit) Act, 1974
(1)Subject to the provisions of sub- section (2), every amount credited to the Deposit Accounts shall be repayable with interest due thereon,--(a)in the case of an amount credited to the Additional Wages Deposit Account, at any time after the expiry of one year from the appointed day; and(b) 1 in the case of an amount credited to the Additional Dearness Allowance Deposit Account,-(i)for any period ending on the 30th day of June, 1976 , in cash, at any time after the expiry of two years from the appointed day; and(ii)for any period ending after the 30th day of June, 1976 ,-(a) by crediting tithe provident fund account of the employee, at any time after the expiry of a period of four years from the appointed day, if such employee is a subscriber to any provident fund;(b)in cash, at any time after the expiry of a period of four years from the appointed day, in the case of an employee who is not a subscriber to any provident fund:] Provided that nothing in this section shall prevent earlier repayment of any amount credited to either of the Deposit Accounts with interest due thereon in any case in which any person authorised by the Central Government in this behalf is satisfied that extreme hardship will be caused unless such repayment is made: Provided further that an employee may, at his option, retain the whole or any part of the amount, credited in relation to him in the Additional Wages Deposit Account or the Additional Dearness Allowance Deposit Account, or both, until his superannuation or until such date as may be specified by the Central Government in this behalf:Provided also that the whole of the amount standing to the credit of an employee (not being an employee in a seasonal establishment) in 1 the additional Wages Deposit Account shall be repaid to him in cash."] on his 1 the Additional Wages Deposit Account shall be repaid to him in cash] superannuation or resignation from office or on the termination of his employment.
