Provident fund money kept in a railway deposit account remains protected from attachment in execution.

Money standing in a railway miscellaneous deposit account retained its character as provident fund money because it had not been paid to or received by the subscriber and remained within the Railway administration. The transfer from the open provident fund account to a closed or miscellaneous deposit account did not change that legal character. Under the Provident Funds Act, 1925, compulsory deposits and railway provident fund money are protected from assignment, charge, and attachment, and Section 60(k) of the Code of Civil Procedure similarly shields sums derived from such a fund. The amount was therefore not liable to attachment in execution.

---

---

Issues: Whether the amount standing in the Railway's miscellaneous deposit account retained its character as provident fund money and was therefore exempt from attachment in execution.

Analysis: The amount sought to be attached represented the judgment-debtor's provident fund. Its transfer from the open provident fund account to the closed account or miscellaneous deposit account did not alter its legal character, because the money had not been paid to or received by the subscriber and remained within the Railway administration. Under Section 2(a) of the Provident Funds Act, 1925, a compulsory deposit is a subscription to or deposit in a provident fund, and Section 3 of that Act prohibits assignment, charge, or attachment of a compulsory deposit or railway provident fund. Section 60(k) of the Code of Civil Procedure, 1908 likewise protects sums in or derived from a fund to which the Provident Funds Act applies.

Conclusion: The amount remained provident fund money and was not liable to attachment.

---