Section 16(2)(c) in Amritsar Oil Works (Aquisition And Transfer Of Undertakings) Act, 1982
(c)all sums deducted by the Amritsar Sugar Mills Company from the salary or wages of any employee of the Amritsar Sugar Mills Company in relation to the Amritsar Oil Works for credit to any provident fund or any other fund established for the welfare of the employees but not deposited to the credit of such funds.