Employees' Provident Fund (Amendment) Act (No. 8 of 1971) - Sect 13
Replacement of section 39 of the principal Act
13. Section 39 of the principal Act is hereby repealed and the following new section substituted therefor: -
39. In any proceedings against any employer under section 17 of this Act for failure to pay any sum due from him under this Act, the burden of proving that the sum was paid shall lie on the employer.".