The only question that arises for consideration in this revision is whether the amount due as provident fund, leave salary, gratuity etc., to the deceased employee can be attached in the hands of the employer pending the suit for recovery of money filed against the legal representatives of such employee for amounts borrowed by him.

2.One Mariappan is alleged to have borrowed a sum of Rs.1,50,000/- from the first respondent. Promissory note in evidence of the said loan is alleged to be executed on 20.10.2002. Mariappan died on 31.12.2002 and the petitioners are his legal heirs. The first respondent filed O.S.No.95 of 2003 for recovery of money. Pending suit, the first respondent filed I.A.No.224 of 2003 for attachment before judgment of the amounts aforesaid. The other respondents are the Railways-the garnishees. An order of attachment was passed, against which this revision has been filed.

3.Learned counsel for the petitioners submitted that these amounts cannot be attached and in support of his contention, he relied on (i)Percy Wood v.Samuel (AIR (30) 1943 Nagpur 333), (ii) Thaj Mahomed v. Balaji Singh (AIR 1934 Madras 173)(DB), (iii) Union of India v. J.C.Fund & Financ