A. SUBBIAH Vs. B. THIRUVENKATASWAMI

JUDGEMENT

(1.) THE decree holder is the appellant; and he is aggrieved that the Courts below have rejected his application for attachment of the provident fund amount of the respondent (an employee in Vasantha Mills, Coimbatore, who had retired from service) which was still in the hands of the mills on the date of the application.

(2.) THE provident fund in this case is governed by the Employees' Provident Funds Act, 1952; and Section 10 thereof reads thus:

(3.) IN Union of India v. Hiba Devi : [1952] 1 SCR 765 , the Supreme Court has laid down that the provident fund amount not paid to the subscriber after the date of his retirement; is also 'compulsory deposit' and that it is exempt from attachment and sale under Section 60(1)(k), Civil Procedure Code. The decision was under the Provident Funds Act, 1952.