Section 12(2)(a) in The Orissa Contributory Provident Fund Rules, 1938
(a)(i)Exceeding three months' pay or(i)within twelve months of the final repayment of all previous advances, [* * *] [Deleted by F.D.No. 19529, dated 3.6.1966.] shall be;(ii)for subscribers who are Gazetted Officers the appropriate Department of the Provincial Government;(iii)for other subscribers the Heads of the Office concerned; and