The States Reorganisation Act,1956
Section 99. Provident fund
The liability of the Union in respect of the provident fund account of a Government servant serving immediately before the appointed day in an existing State under the administrative control of the Lieutenant-Governor or Chief Commissioner thereof shall, as from that day, be the liability of the successor State:
Provided that the Central Government shall transfer to the successor State funds equal to the liability of the Union as on the appointed day.