Section 8 F Other modes of recovery. of Employees Provident Funds And Miscellaneous Provisions Act, 1952
Other modes of recovery.
8F. (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 authorized, 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 the 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 authorized 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.
Analysis by ExpertsNo explanations yet!!! Please, Login to provide explanation for this section.
Never File Wrong GSTR-1
Check your GST numbers in bulk. Check unlimited GST numbers with very cheap packages.
- Section 1 Short title, extent and application
- Section 2 Definitions
- Section 2A [Establishment to include all departments and branches.
- Section 3 [Power to apply Act to an establishment which has a common provident fund with another establishment
- Section 4 Power to add to Schedule I.
- Section 5 Employees' Provident Fund Schemes
- Section 5A [Central Board.
- Section 5AA [Executive Committee.
- Section 5B [State Board.
- Section 5C Board of Trustees to be body corporate.
- Section 5D Appointment of officers.
- Section 5DD 50 [Acts and proceedings of the Central Board or its Executive Committee or the State Board not to be invalidated on certain grounds.
- Section 5E [Delegation.
- Section 6 Contributions and matters which may be provided for in Schemes.
- Section 6A Employees Pension Scheme
- Section 6B Employees Deposit-linked Insurance Scheme.
- Section 6C Laying of schemes before Parliament.
- Section 7 Modification of Scheme.
- Section 7A [Determination of moneys due from employers.
- Section 7B [Review of orders passed under section 7A.
- Section 7C Determination of escaped amount.
- Section 7D 1[Tribunal.
- Section 7E
- Section 7F
- Section 7G
- Section 7H
- Section 7I Appeals to Tribunal.
- Section 7J Procedure of Tribunals.
- Section 7K Right of appellant to take assistance of legal practitioner and of Government, etc. to appoint presenting officers.
- Section 7L Orders of Tribunal
- Section 7M
- Section 7N
- Section 7O Deposit of amount due, on filing appeal.
- Section 7P Transfer of certain applications to Tribunals.
- Section 7Q Interest payable by the employer
- Section 8 Mode of recovery of moneys due from employers.
- Section 8A [Recovery of monies by employers and contractors.
- Section 8 B [Issue of certificate to the Recovery Officer.
- Section 8 C Recovery Officer to whom certificate is to be forwarded.
- Section 8 D Validity of certificate and amendment thereof.
- Section 8 E Stay of proceedings under certificate and amendment or withdrawal thereof.
- Section 8 F Other modes of recovery.
- Section 8 G Application of certain provisions of Income-tax Act.
- Section 9 Fund to be recognised under Act XI of 1922.
- Section 10 Protection against attachment.
- Section 11 Priority of payment of contributions over other debts.
- Section 12 3 [Employer not to reduce wages, etc.
- Section 13 Inspectors.
- Section 14 Penalties.
- Section 14A [Offences by companies.
- Section 14 AA Enhanced punishment in certain cases after previous conviction.
- Section 14AB Certain offences to be cognizable.
- Section 14 AC Cognizance and trial of offences.
- Section 14B [Power to recover damages.
- Section 14 C Power of court to make orders.
- Section 15 Special provisions relating to existing provident funds.
- Section 16 Act not to apply to certain 54a [establishments].
- Section 16A [Authorising certain employers to maintain provident fund accounts.
- Section 17 [Power to exempt.
- Section 17A Transfer of accounts.
- Section 17AA [Act to have effect notwithstanding anything contained in Act 31 of 1956.
- Section 17B [Liability in case of transfer of establishment.
- Section 18 [Protection of action taken in good faith.
- Section 18A Authorities and inspector to be public servant.
- 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.
- Section SCHEDULE I
- Section SCHEDULE II
- Section SCHEDULE III
- Section SCHEDULE IV