https://www.taxtmi.com/caselaws?id=287032 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. en-us Fri, 22 Apr 1955 00:00:00 +0530 Wed, 25 Mar 2020 17:06:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287032 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. Case-Laws Indian Laws Fri, 22 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287032