Mode of recovery of moneys due from employers is defined under section 8 of Employees Provident Funds Miscellaneous Provisions Act, 1952. Provisions under Section 8 of EPF Act 1952 are :
Section 8 of Employees Provident Funds Miscellaneous Provisions Act, 1952 "Mode of recovery of moneys due from employers"
any amount due -
(a) from the employer in relation to an establishment to which any Scheme or the Insurance Scheme applies in respect of any contribution payable to the Fund or, as the case may be, the Insurance Fund, damages recoverable under section 14B, accumulations required to be transferred under sub-section 2 of section 15 or under sub-section 5 of section 17 or any charges payable by him under any other provision of this Act or of any provision of the Scheme or the Insurance Scheme; or
(b) from the employer in relation to an exempted establishment in respect of any damages recoverable under section 14B or any charges payable by him the appropriate Government under any provision of this Act or under any of the conditions specified under section 17 or in respect of the contribution payable by him towards the Pension Scheme under the said section 17, may, if the amount is in arrear, be recovered in the manner specified in section 8B to 8G.
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 12 Employer not to reduce wages, etc
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 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