Section 19(3) in The Jammu and Kashmir Employees Provident Funds and Miscellaneous Provisions Act, 1961
(3)Where any person or class of persons employed in an establishment is exempted from the operation of all or any of the provisions of any scheme under sub-section (2), the employer in relation to such an establishment -(a)shall, in relation to the provident fund, old age pension and gratuity to which such person or class of persons is entitled, maintain such accounts, submit such returns, make such investment, provide for such facilities for inspection and pay such inspection charges, as the Government may direct; and(b)shall not, at any time after the exemption, without the leave of the Government, reduce the total quantum of benefits in the nature of old age pension, gratuity or provident fund to which such person or class of persons was entitled at the time of the exemption.
