The submission of a succession certificate is necessary for the release of funds from a deceased account holder's PPF account to the legal heir, as mandated by the relevant provisions of the Public Provident Fund Act, 1968, and the 2019 Scheme.

JUDGMENT :

(Ravindra Maithani, J.) :

By means of the instant petition, petitioner seeks the following reliefs :-

(i) issue a writ, order or direction in the nature of mandamus commanding the respondent no.1 to forthwith release PPF account holding bearing No. 0000011178727351 maintained at the State Bank of India, Kaladhungi Road Branceh, Haldwani, Nainital by the father of the petitioner, namely, Dr. Mahesh Kumar, in favour of the petitioner.

(ii) issue any other suitable writ, order or direction in favour of petitioner, which this Hon’ble Court may deem fit and proper in the present circumstances of the case.

(iii) award cost of writ petition in favour of petitioner.

2. It is the case of the petitioner that her father died on 22.06.2022. The petitioner is the sole legal heir of her father Late Dr. Mahesh Kumar. She was issued a succession certificate by Deputy District Magistrate, Haldwani. Her name has been mutated in the Revenue records also. The petitioner was nominee in a bank account maintained by her father in Almora Urban Co-operative Bank Ltd., Kaladhungi Road, Haldwani, District Nainital. It is the claim of the petitioner that after the death of her father the amount lying in the PPF account of her father has not been released in her favour despite representations having been made. Reference has been made to the Public Provident Fund Scheme, 2019 (“2019 Scheme”) particularly, Clause 14 of it to argue that being a legal heir, the petitioner is entitled to get the provident fund amount of her late father.

3. Learned counsel for the Bank was required to get instructions in the matter. He would submit that matter may be decided based on the arguments itself. No such counter affidavit is required to be filed.

4. Learned counsel for the petitioner would submit that the Public Provident Fund Act, 1968 (“the Act”) provides for the Institution of a Provident Fund for the general public and Section 3 of it, makes provisions with regard to Public Provident Fund Scheme. He would submit that under Section 3, a scheme was to be formulated, which the Government of India formulated in the year 1968, wherein reference has been made to Clause 12 of the Public Provident Fund Scheme, 1968 (the 1968 Scheme”). He would submit that Clause 12 of the 1968 Scheme makes provisions with regard to release of the fund particularly, reference has been made to Clause 12(6)(ii), which reads as follows:-

“12. Nomination and repayment after death of subscriber –

(1) A Subscriber to the fund may nominate in Form E or, as near thereto as possible, one or more persons to receive the amount standing to his credit in the event of his death before the amount has become payable or, having become payable, has not been paid.

(1)………………………………

(2)……………………………… ………………………………….

(6) Notwithstanding the provisions contained in paragraph 9 –

(i) …………………………………

(ii) Where there is no nomination in force at the time of death of the subscriber, the amount standing to the credit of the deceased after making adjustment, if any, in respect of interest on loans taken by the subscriber, shall be repaid by the Accounts Office to the legal heirs of the deceased on receipt of application in Form G in this behalf from them.”

5. Learned counsel would argue that the 1968 Scheme has been substituted by the Public Provident Fund Scheme 2019 (“the 2019 Scheme”). It is argued that the mandate of the requirement of Form ‘G’ as required under Clause 12(6)(ii) of the 1968 Scheme is no more necessary. Reference has been made to Clause 14 of the 2019 Scheme which reads as follows:-

“14. Closure of account on death of the account holder-

(1) In the event of the death of the account holder, the account shall be closed and the nominee or the legal heir shall not be allowed to continue the account.

(2) The balance in the account of the deceased account holder shall earn interest till the end of the month preceding the month in which the eligible balance is paid to the nominee or the legal heir, as t