Sundaram Chetty, J.

1. This is a Civil Revision Petition against the order of the Full Bench of the Madras Small Cause Court in an application filed by a decree-holder for attachment of the Provident Fund amount which stood to the credit of the deceased judgment-debtor (who was employed under Government as an Assistant Superintendent of Police) at the time of his decease, and which was paid to his minor son as a dependant under Section 4(1) of the Provident Funds Act (XIX of 1925). The question for consideration is, whether the amount to be paid over to the son of the deceased judgment-debtor is liable to be attached as the assets of the deceased in the hands of his son. The answer depends upon a proper construction of the wording of Section 3(2) of the Act, having due regard to the scheme of the Act also. The relevant portion of that clause in Section 3 is:

Any sum standing to the credit of any subscriber to, or depositor in, any such Fund at the time of his decease and payable under the rules of the Fund to any dependant of the subscriber or depositor . . . shall . . . vest in the dependant, and shall, subject as aforesaid, be free from any debt or other liability incurred