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Employees Provident Funds Miscellaneous Provisions Act, 1952

Section 8 Mode of recovery of moneys due from employers

Section 8A Recovery of moneys by employers and contractors

Section 8B Issue of certificate to the Recovery Officer

Section 8C Recovery officer to whom certificate

Section 8D Validity of certificate, and amendment thereof

 

 

Section 8E Stay of proceedings under certificate and amendment or withdrawal thereof

Section 8F Other modes of recovery

Section 8G Application of certain provisions of Income-tax Act

Section 9 Fund to be recognised under Act 11 of 1922

Section 10 Protection against attachment

 

 

Section 11 Priority of payment of contributions over other debts

Section 12 Employer not to reduce wages, etc

Section 13 Inspectors

Section 14 Penalties

Section 14A Offences by companies

Section 14B Power to recover damages

Section 14C Power of court to make orders

Section 15 Special provisions relating to existing provident funds

Section 16 Act not to apply to certain establishments

Section 17 Power to exempt

Section 18 Protection of Action taken in good faith

Section 19 Delegation of powers

Section 20 Power of Central Government to give directions

Section 21 Power to make rules

Section 22 Power to remove difficulties

Schedule I Matters of Industry engaged in Manufacture

Schedule II matters for which provision may be made in a scheme

Schedule III matters for which provision may be made in the pension scheme

Schedule IV matters to be provided in the employees deposit linked insurance scheme

Employees Provident Fund Appellate Tribunal (Procedure) Rules 1997

Section 8F Other modes of recovery - Employees Provident Funds Miscellaneous Provisions Act, 1952

What is Other modes of recovery? Section 8F of Employees Provident Funds Miscellaneous Provisions Act, 1952

 

  Other modes of recovery is defined under section 8F of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 8F of EPF Act 1952 are :

Section 8F of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Other modes of recovery"

(1) Notwithstanding the issue of a certificate to the Recovery Officer under section 8B, the Central Provident Fund Commissioner or any other officer authorised by the Central Board may recover the amount by any one or more of the modes provided in this section.

(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 authorised 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 authorised, 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 (5 of 1908).

(3) (i) The Central Provident Fund Commissioner or any other officer authorised by the Central Board in this behalf may, at any time or from time to time, by notice in writing, require any person from whom money is due or may become due to the employer or, as the case may be, the establishment or any person who holds or may subsequently hold money for or on account of the employer or as the case may be, the establishment, to pay to the Central Provident Fund Commissioner either forthwith upon the money becoming due or being held or at or within the time specified in the notice not being before the money becomes due or is held so much of the money as is sufficient to pay the amount due from the employer in respect of arrears or the whole of the money when it is equal to or less than that amount.

(ii) A notice under this sub-section may be issued to any person who holds or may subsequently hold any money for or on account of the employer jointly with any other person and for the purposes of this sub-section, the shares of the joint holders in such account shall be presumed, until the contrary is proved, to be equal.

(iii) A copy of the notice shall be forwarded to the employer at his last address known to the Central Provident Fund Commissioner or as the case may be, the officer so authorised and in the case of a joint account to all the joint holders at their last addresses known to the Central Provident Fund Commissioner or the officer so authorised.

(iv) Save as otherwise provided in this sub-section, every person to whom a notice is issued under this sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post office, bank or an insurer, it shall not be necessary for any pass book, deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made notwithstanding any rule, practice or requirement to the contrary.

(v) Any claim respecting any property in relation to which a notice under this sub-section has been issued arising after the date of the notice shall be void as against any demand contained in the notice.

(vi) Where a person to whom a notice under this sub-section is sent objects to it by a statement on oath that the sum demanded or any part thereof is not due to the employer or that he does not hold any money for or on account of the employer, then nothing contained in this sub-section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, but if it is discovered that such statement was false in any material particular, such person shall be personally liable to the Central Provident Fund Commissioner or the officer so authorised to extent of his own liability to the employer on the date of the notice, or to the extent of the employer‟s liability for any sum due under this Act, whichever is less.

(vii) The Central Provident Fund Commissioner or the officer so authorised may, at any time or from time to time, amend or revoke any notice issued under this sub-section or extend the time for making any payment in pursuance of such notice.

(viii) The Central Provident Fund Commissioner or the officer so authorised shall grant a receipt for any amount paid in compliance with a notice issued under this sub-section, and the person so paying shall be fully discharged from his liability to the employer to the extent of the amount so paid.

(ix) Any person discharging any liability to the employer after the receipt of a notice under this sub-section shall be personally liable to the Central Provident Fund Commissioner or the officer so authorised to the extent of his own liability to the employer so discharged or to the extent of the employer‟s liability for any sum due under this Act, whichever is less.

(x) If the person to whom a notice under this sub-section is sent fails to make payment in pursuance thereof to the Central Provident Fund Commissioner or the officer so authorised he shall be deemed to be an employer in default in respect of the amount specified in the notice and further proceedings may be taken against him for the realisation of the amount as if it were an arrear due from him, in the manner provided in sections 8B to 8E and the notice shall have the same effect as an attachment of a debt by the Recovery Officer in exercise of his powers under section 8B.

 

(4) The Central Provident Fund Commissioner or the officer authorised by the Central Board in this behalf may apply to the court in whose custody there is money belonging to the employer for payment to him of the entire amount of such money, or if it is more than the amount due, an amount sufficient to discharge the amount due.

(5) The Central Provident Fund Commissioner or any officer not below the rank of Assistant Provident Fund Commissioner may, if so authorised by the Central Government by general or special order, recover any arrears of amount due from an employer or, as the case may be, from the establishment by distraint and sale of his or its movable property in the manner laid down in the Third Schedule to the Income-Tax Act, 1961 (43 of 1961).

 

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