Section 8F EPF Act 1952 - Other Modes of Recovery

Sub-section (1): additional recovery modes

Notwithstanding the issue of a certificate to the Recovery Officer under Section 8B, the Central Provident Fund Commissioner or an officer authorised by the Central Board could recover the amount through one or more modes provided in Section 8F.

Sub-section (2): money due to the employer from another person

Where a person owed money to an employer who was in arrears, the authorised provident fund authority could require that person to deduct the employer's arrears from the amount payable and remit the deducted sum to the authority. The provision did not extend to an amount exempt from attachment in execution of a civil court decree under Section 60 of the Code of Civil Procedure, 1908.

Sub-section (3): notice to a person holding money for the employer

A written notice could require a person from whom money was due or might become due to the employer or establishment, or a person holding or later holding money on its behalf, to pay the specified amount toward the arrears. For joint holdings, the shares of joint holders were presumed equal unless the contrary was proved.

A copy of the notice was required to be forwarded to the employer at the last known address and, for a joint account, to the joint holders at their last known addresses. A recipient was generally bound to comply. A post office, bank or insurer could make payment without requiring production of a pass book, deposit receipt, policy or similar document merely for an entry or endorsement.

A claim concerning property covered by the notice that arose after the notice was ineffective against the demand in the notice. A recipient could object by a statement on oath that the demanded sum was not due to the employer or that no money was held for the employer. A materially false statement could create personal liability, limited by the statutory measure stated in the provision.

The authority could amend or revoke the notice or extend the time for payment. A person making payment under the notice was entitled to a receipt and was discharged from liability to the employer to that extent. A person who, after receiving the notice, nevertheless discharged the liability to the employer could become personally liable within the statutory limit. Failure to comply could result in the recipient being treated as an employer in default for the specified amount and recovery could proceed under Sections 8B to 8E.

Sub-section (4): money in custody of a court

The Central Provident Fund Commissioner or an authorised officer could apply to a court holding money belonging to the employer for payment of the whole amount, or so much of it as was sufficient to discharge the amount due.

Sub-section (5): distraint and sale of movable property

The Central Provident Fund Commissioner or an officer not below the rank of Assistant Provident Fund Commissioner, when authorised by the Central Government by general or special order, could recover arrears by distraint and sale of movable property in the manner laid down in the Third Schedule to the Income-tax Act, 1961.