The Uttar Pradesh Code on Social Security Rules, 2026
Rule 84. Conditions and manner of writing off irrecoverable dues under section 121
Official text
Where the Uttar Pradesh Building and Other Construction Workers Welfare Board or the Uttar Pradesh Unorganized Workers Social Security Board, as the case may be, is of the opinion that the amount of contribution, cess, interest and damages due to the Board has become irrecoverable, the Uttar Pradesh Building and Other Construction Workers Welfare Board or Uttar Pradesh Unorganized Workers Social Security Board as the case may be, or any other officer authorised by it in this behalf may sanction the writing off of the said amount, subject to the following conditions, namely:-(a) establishment has been closed for more than five years and the whereabouts of the employer cannot be ascertained, despite all possible efforts;
(b) decree obtained by the Board could not be executed successfully for want of sufficient assets of the defaulting employer; or
(c) claim for contribution is not fully met by,-(i) the Official Liquidator in the event of factories/establishments having gone into liquidation; or
(ii) the Competent Authority for payments in the event of unit being Nationalized or taken over by the Government.