Section 11(8) in The General Provident Fund (U.P.) Rules, 1985
(8)In case any excess or wrong payment is made, under Rule 23, the amount so paid together with interest as mentioned in sub-rule (6) above shall be recovered from the emoluments or other dues of the deceased subscriber and credited to Government account in the manner prescribed in the aforesaid sub-rule. If there be no such dues or the over-paid amount with interest cannot be recovered in full therefrom, the outstanding amount shall be recovered, if necessary as arrears of land revenue, from the person who had received excess or wrong payment.Note. - All requests for advances/withdrawals/final payments/payments under Rule 23 shall be closely scrutinized and in cases where over-payments occur, responsibility should be fixed and, if necessary, action shall be taken both against the administrative and the accounts authorities.
