The provident fund money, once it ceases to remain to the credit of the subscriber in the Provident Fund Ledger, loses its character as 'compulsory deposit' and becomes liable to attachment in execution. However, the mode of attachment must be valid and effective under the Civil Procedure Code.

JUDGMENT

S.R. Das, J. - This matter has come up before me on a garnishee notice issued by the Master in course of proceedings for execution of the decree passed in this suit. The facts are shortly as follows:

2. On 27th August 1940, the plaintiff Bank instituted this suit against the defendant Rao and his wife on a promissory note executed by them in favour of the plaintiff Bank. On 17th January 1941 a decree was passed for Rs. 5037 with costs and interest on judgment at 6 per cent per annum. The costs have been taxed and an allocatur has been issued for Rs. 403-6-6.

3. The defendant Rao was an employee in the Bengal Nagpur Railway Co., Ltd. and was a subscriber to the Bengal Nagpur Railway Provident Fund. In September 1941, the plaintiff Bank in execution of the decree passed in this suit attached the salary of the defendant Rao. Another judgment-creditor of the defendant Rao had also taken out execution against him and attached his salary. On 1st June 1943, there was an order for rateable distribution and the plaintiff Bank realised Rs. 1197-8-0 as their share.

4. In the meantime, on 14th April 1943, the defendant Rao ceased to be an employee of the Railway Company and the amount standing to his credit in the provident fund account became payable to him. On 29th May 1943 the Railway Company issued a cheque on the Reserve Bank in favour of the defendant Rao for Rs. 26,272-5-0.

5. In the affidavit of Captain Murty filed herein on behalf of the Railway Company it has been stated that this cheque "was expressed on its face to he current for three months only" and that it was delivered to the defendant Rao "in payment of his dues from the said fund." On 27th August 1943 this cheque, endorsed by the defendant Rao, was forwarded to the plaintiff Bank with an unsigned covering letter dated 23rd august 1943 instructing the plaintiff Bank to credit the amount to the account of one T.R.V. Sarma of Madras in the plaintiff Bank. This letter, purported to have been written from Madras, was, however, sent to the plaintiff Bank in a peon book. The letter is said to have been in the handwriting of the defendant Rao. On the same day the plaintiff Bank by a telegram and also by a letter both addressed to T.R.V. Sarma asked for instructions.

6. On the same day i.e., 27th August 1943 the plaintiff Bank presented a tabular statement before the Master for execution of the decree against the defendant Rao. The mode in which the assistance of the Court was required was stated in column 10 as follows:

The plaintiff Bank prays that the said sum of Rs. 5037-5-0 together with interest thereon at the rate of 6 per cent. per annum from the date of the said decree, namely, the 17th January 1941 until realisation as also the said sum of Rs. 408-6-6 together with interest thereon at the rate aforesaid from the date of taxation namely, the 30th June 1941 until realisation (less the said sum of Rs. 1197-8-0) and the costs of and incidental to this application and all subsequent costs be realised from the said judgment-debtor M.V.V. Rao by attachment of the sum of Rs. 26,272-5-0 being the debt payable by the Bengal Nagpur Railway Company Limited to M.V.V. Rao, the said judgment-debtor and in respect whereof the said Bengal Nagpur Railway Company Limited issued a crossed cheque on the Reserve Bank of India, Calcutta, bearing Book No. 4003, Cheque No. 28 and dated the 29th May 1943 and also by issuing a Prohibitory Order upon the said Reserve Bank of India, Calcutta, restraining them from paying the said cheque which still remains unpaid and also by attachment of the said cheque in the hands of the Reserve Bank of India, the said cheque being presented to the Reserve Bank. The judgment-debtor is no longer in service of the said Railway Company and unless the attachment is issued forthwith the plaintiff Bank will be unable to realise its just claim and thus suffer irreparable loss.

On the tabular statement being filed, the Master directed notice to issue on defendant Rao