Section 8B(1) in Employees Provident Funds Miscellaneous Provisions Act, 1952
(1)Where any amount is in arrears under section 8, the authorized officer may issue, to the Recovery Officer, a certificate under his signature specifying the amount of arrears and the Recovery Officer, on receipt of such certificate, shall proceed to recover the amount specified therein from the establishment or, as the case may be, the employer by one or more of the modes mentioned below:(a)attachment and sale of the movable or immovable property of the establishment or, as the case may be, the employer;(b)arrest of the employer and his detention in prison;(c)appointing a receiver for the management of the movable or immovable properties of the establishment or, as the case may be, the employer:PROVIDED that the attachment and sale of any property under this section shall first be effected against the properties of the establishment and where such attachment and sale is insufficient for recovering the whole of the amount of arrears specified in the certificate, the Recovery Officer may take such proceedings against the property of the employer for recovery of the whole or any part of such arrears.
