https://www.taxtmi.com/caselaws?id=194546 A nomination under paragraph 61 of the Employees' Provident Funds Scheme, 1952 does not give the nominee an exclusive beneficial right against the deceased member's heirs. In the absence of an overriding non obstante provision, the phrase "right to receive" confers only authority to collect the fund amount, not ownership. The Court applied the principle that a nominee under the scheme acquires no beneficial title merely by nomination, and the amount remains part of the estate governed by the applicable law of succession. The heirs' succession rights were therefore not excluded, and the restraint on disbursal beyond the permissible share was left undisturbed. en-us Wed, 18 Feb 1987 00:00:00 +0530 Wed, 13 Sep 2017 10:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194546 A nomination under paragraph 61 of the Employees' Provident Funds Scheme, 1952 does not give the nominee an exclusive beneficial right against the deceased member's heirs. In the absence of an overriding non obstante provision, the phrase "right to receive" confers only authority to collect the fund amount, not ownership. The Court applied the principle that a nominee under the scheme acquires no beneficial title merely by nomination, and the amount remains part of the estate governed by the applicable law of succession. The heirs' succession rights were therefore not excluded, and the restraint on disbursal beyond the permissible share was left undisturbed. Case-Laws Indian Laws Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194546