Section 8F(2) in Employees Provident Funds Miscellaneous Provisions Act, 1952
(2)If any amount is due from any person to any employer who is in arrears, the Central Provident Fund Commissioner or any other officer authorized by the Central Board in this behalf may require such person to deduct from the said amount the arrears due from such employer under this Act, and such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the Central Provident Fund Commissioner or the officer so authorized, as the case may be:PROVIDED that nothing in this sub-section shall apply to any part of the amount exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908.
