UNION OF INDIA vs RADHA KISSEN AGARWALLA & ANR.

The Supreme Court held that the attachment of provident fund money under Section 3 of the Provident Funds Act, 1925 is impermissible while the funds are under the control of the Railway administration as they remain exempt from attachment until converted and transmitted. The Court clarified that the Railway administration acted as a trustee for the employee, and the Reserve Bank was merely an agent for conversion and remittance. The High Court's reliance on the Contract Act was deemed erroneous, leading to the reversal of the attachment order.