Section 23(2) in The General Provident Fund (Orissa) Rules, 1938
(2)Save as provided by Rule 27, when the subscriber dies before quitting the service, the Accounts Officer shall-(i)if the policy has been assigned to the Governor of Orissa under Rule 21, or under the corresponding rule heretofore in force reassign the policy in the second Form set forth in the Third Schedule to such person as may be legally entitled to receive it, and shall make over the policy to such person together with a signed notice of the re-assignment addressed to the Insurance Company;(ii)if the policy has been delivered to him under Clause (b) of Sub-rule (1) or Rule, 21 make over the Policy to the beneficiary, if any, or, if there is no beneficiary, to such person as may be legally entitled to receive it.
