Section 21 — Authorising certain employer to maintain provident fund accounts.
21(3)
Any authorisation made under this section may be cancelled by the Central Government by order in writing if the employer fails to comply with any of the terms and conditions of the authorisation or where he commits any offence under any provision of this Code:
Proviso Provided that before cancelling the authorisation, the Central Government shall give the employer a reasonable opportunity of being heard.