The relevant provision 17(14) (a) reads thus: " 17(4) Any exemption granted under this section may be cancelled by the authority which granted it, by order in writing, if an employer fails to comply, (a) in the case of an exemption granted under sub section (1), with any of the conditions imposed under that sub section or with any of the provisions of sub section xx xx xx xx xx xx Section 17(5) deals with transfer of provident fund so far contributed after such cancellation and it reads as under: 17(5) Where any exemption granted under sub section (1), sub section (IA), sub section (2), sub section (2A) or sub section (2B) is cancelled, the amount of accumulations to the credit of every employee to whom such exemption applies, in the provident fund, the family pension fund or the insurance fund of the establishment in which he is employed shall be transferred within such time and in such manner as may be specified in the Scheme or the Family Pension Scheme or the insurance Scheme to the Credit of his account in the Fund or the Family Pension Fund or the Insurance Fund, as the case may be.