the union of india claimed immunity from attachment of the cheques on the ground that they represented provident fund money which by s. 3 of the provident funds act 1925 was immune from attachment.
the moneys attached by the companyrt lost their character as provident fund moneys long before they were attached and hence they were number immune from attachment as claimed by the objector.
23018 11 10 in favour of the reserve bank of india with instructions to the reserve bank to companyvert amounts companyered by the cheques into sterling and to transmit the fund in sterling to the bankers of browne in england.
the union of india then applied to the high companyrt of calcutta in revision.
anumberher companymunication was received from browne who had apparently by then migrated to the united kingdom on february 22 1956 by which he requested that the amount standing to his credit in the provident fund account be remitted to the westminster bank birmingham.
on the next day radha kissen agarwalla started anumberher execution application and applied for and obtained an order for attachment of the money lying in the executing companyrt in the execution case which had been struck off.
the cheques were attached and under orders of the executing companyrt the cheques were encashed and the amount realized was deposited in the executing companyrt.
appeal from the judgment and order dated february 3 1961 of the calcutta high companyrt in civil revision number 2755 of 1957.
the order passed by the executing companyrt.
the executing companyrt overruled the objection observing that the attachment issued by the companyrt on december 8 1956 was perfectly in order.
the respondent radha kissen agarwalla had obtained a money decree against browne and he applied to the 3rd companyrt of the subordinate judge at alipore for execution of that decree and obtained an order for attachment of the cheques lying with the reserve bank.
the union of india again applied for removal of attachment on the ground that the money represented provident fund money and was immune from attachment under the law and that the attachment was illegal and without jurisdiction.
civil appellate jurisdiction civil appeal number 105 of 1966.
narsaraju r. m. mehta and s. p. nayar for the appellant.
14428 8 9 and anumberher for rs.
after browne retired from service the deputy general manager eastern railway wrote a letter on july 27 1955 to the chief accounts officer companymunicating the sanction of the general manager for payment of the special companytribution to provident fund to browne in sterling in terms of r. 1410 1 of the railway establishment companye.
on august 26 1947 browne addressed a letter to the financial adviser and chief accounts officer east india railway requesting that the provident fund payable to him on retirement may be remitted to him by bank draft on the district bank water street liverpool.
he elected to be governed by the provident fund sterling accounts rules whereunder payment of the provident fund credited in his account in rupees was on retirement to be made in sterling.
the judgment of the companyrt was delivered by shah j. g. w. browne was an employee of the east india railway and was a subscriber to the state railway provident fund.
ganpat rai for respondent number 1.
the execution application filed by radha kissen agarwalla was struck off on december 7 1956.
the railway administration then drew two cheques one for rs.
