THE UNION OF INDIA vs HIRA DEVI AND ANOTHER.

The Supreme Court held that under Section 60(k) of the Civil Procedure Code, 1908, a receiver cannot be appointed for a compulsory deposit in a Provident Fund due to the judgment debtor, as such deposits are exempt from attachment. The definition of 'compulsory deposit' in Section 2(a) of the Provident Funds Act, 1925, includes amounts remaining in the fund after retirement. However, arrears of salary and allowances are not exempt and can be pursued in execution. The court reversed the lower court's decision allowing the appointment of a receiver for the Provident Fund.