Section 21(4) in The General Provident Fund (Orissa) Rules, 1938
(4)If the policy is not assigned and delivered, or delivered within the said period of three months or such further period as the Accounts Officer may, under Sub-rule (1), have fixed, any amount withhold or withdrawn from the Fund in respect of the policy shall, with interest thereon at the rate provided in Rule 14, forthwith be paid or repaid, as the case may be, by the subscriber to the Fund, or, in default, be ordered by the Accounts Officer to be recovered by deduction from the emoluments of the subscriber, by instalments or otherwise as may be directed by one of the authorities competent to grant an advance under Rule 15.
