https://www.taxtmi.com/caselaws?id=173308 An absolute statutory bar on assignment, charge and attachment of compulsory provident fund deposits cannot be circumvented in execution by appointing a receiver. The Court treated the protection for Government or Railway provident fund money as complete, so the fund itself remained immune from execution through indirect means. By contrast, arrears of salary and allowances were on a different footing and were not covered by the same exemption, so they could still be proceeded against in execution. en-us Wed, 21 May 1952 00:00:00 +0530 Sat, 12 Sep 2015 10:51:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173308 An absolute statutory bar on assignment, charge and attachment of compulsory provident fund deposits cannot be circumvented in execution by appointing a receiver. The Court treated the protection for Government or Railway provident fund money as complete, so the fund itself remained immune from execution through indirect means. By contrast, arrears of salary and allowances were on a different footing and were not covered by the same exemption, so they could still be proceeded against in execution. Case-Laws Indian Laws Wed, 21 May 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173308