Ramaswami, J.

1. In this case an application was made on be-half of the State Government under Sec.3 of the Criminal Law Amendment Ordinance (Ordinance No. XXXVIII of 1944) Praying for attachment of certain properties of Sri N. K. Banerji. The money standing in the Provident Fund Account No. G. A. O-54 of Sri N. K. Banerji was also proceeded against and a prayer was made for attachment of this amount. The Judicial Commissioner of Chota Nagpur granted the application for an interim attachment.

The Accountant-General of Bihar filed an objection stating that the provident fund money of Sri N. K, Banerjee was not liable to be attached in view of Sec.3 of the Provident Funds Act of 1925 (Act No. XIX of 1925). A similar objection was also filed by Sri N. K. Banerjee objecting to the attachment, The Judicial Commissioner of Chota Nagpur investigated into the matter and, after rejecting the objections of Sri N. K. Banerjee and the Accountant-General of Bihar, made the ad interim order of attachment absolute under Sec-tion 5, Sub-section (3), or Ordinance No. XXXVIII of 1944.

2. This appeal is presented on behalf of Sri N. K. Banerjee against the order of the Judicial Commissioner o