{"id":42955,"date":"1956-02-14T00:00:00","date_gmt":"1956-02-13T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mukti-lal-agarwala-vs-trustees-of-the-provident-fund-on-14-february-1956"},"modified":"2018-06-13T13:39:10","modified_gmt":"2018-06-13T08:09:10","slug":"mukti-lal-agarwala-vs-trustees-of-the-provident-fund-on-14-february-1956","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mukti-lal-agarwala-vs-trustees-of-the-provident-fund-on-14-february-1956","title":{"rendered":"Mukti Lal Agarwala vs Trustees Of The Provident Fund … on 14 February, 1956"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Mukti Lal Agarwala vs Trustees Of The Provident Fund … on 14 February, 1956<\/div>\n
Equivalent citations: 1956 AIR 336, \t\t 1956 SCR 100<\/div>\n
Author: N C Aiyar<\/div>\n
Bench: Aiyar, N. Chandrasekhara<\/div>\n
           PETITIONER:\nMUKTI LAL AGARWALA\n\n\tVs.\n\nRESPONDENT:\nTRUSTEES OF THE PROVIDENT FUND OFTHE TIN PLATE CO.  OF INDIA\n\nDATE OF JUDGMENT:\n14\/02\/1956\n\nBENCH:\nAIYAR, N. CHANDRASEKHARA\nBENCH:\nAIYAR, N. CHANDRASEKHARA\nBOSE, VIVIAN\nIMAM, SYED JAFFER\n\nCITATION:\n 1956 AIR  336\t\t  1956 SCR  100\n\n\nACT:\nProvincial Insolvency Act, 1920 (V of 1920), s. 4-Insolvency\nof employees of a company-Having certain amounts standing to\ntheir  credit  in the Provident Fund of\t the  said  company-\nWhether\t the  said  amounts  were  the\tproperties  of\t the\ninsolvents over which they had disposing power and were thus\navailable  for distribution amongst the\t creditors-Provident\nFund-Rules-Construction-Word  \"Property\" in  the  Insolvency\nAct-Meaning of.\n\n\n\nHEADNOTE:\nThe  six employees in the Tin Plate Co. of India  Ltd.\twere\nadjudged insolvents.  They were members in a Provident\tFund\nof  the\t said company, having certain  amounts\tstanding  to\ntheir credit in the Fund.\nThe appellants creditor of the said employees-filed applica-\ntions  under s. 4 of the Insolvency Act against the  company\nand Trustees of the Fund for orders that amounts standing to\nthe  credit of the insolvents in the Provident Fund  account\nwere  their properties and had vested in the court and\twere\navailable   for\t distribution  amongst\tthe  creditors\t and\ntherefore should be brought into court.\nThe respondent pleaded in answer that the amount standing to\nthe   credit  of  each\tinsolvent  in  the  Provident\tFund\nrepresented  the  contributions of the company\tand  of\t the\nemployees and that the corpus was a trust fund in the  hands\nof the trustees of the fund; so they were not properties  of\nthe  insolvents\t over which they had a disposing  power\t and\nthat they were not debts due to the insolvents.\t It was said\nthat according to the rules governing the Provident Fund the\nmonies become payable to the employee or any other member of\nhis  family only on the happening of  certain  contingencies\nsuch  as retirement, discharge, dismissal or death and\tthat\ntill then no right accrued to the insolvent.  It was further\nurged  that  the  trustees could not  be  removed  from\t the\ncustody and control of the fund by the Official Receiver.\nOn  a construction of the Rules of the Provident  Fund,\t the\nInsolvency Court held in favour of the creditor.  On appeal,\nthe  High Court held that under the rules of the  Fund,\t the\ninsolvents  had no present disposing power over\t the  monies\nstanding to their credit and that the Fund had vested in the\nTrustee.  On appeal to the Supreme Court:\nHeld  that  it is reasonably clear from these rules  that  a\nsubscriber\nhas  a\tpresent interest in the Fund though the\t moneys\t may\nbecome\tpayable to him, or his nominee or heirs only in\t the\nfuture.\t Even where there is a declaration about the nominee\nwho is to receive payment after the subscriber's death,\t the\nfund  would still be the property of the subscriber  in\t the\nhands  of the nominee for the satisfaction of his debts,  as\nthere is no present gift to take effect immediately.\nIt  could  not\tbe maintained that the\tsubscribers  had  no\nright,\ttitle or interest in the fund or that such  interest\nas   they  may\tpossess\t was  dependent\t upon\ta   possible\ncontingency which may or may not occur.\t The amount standing\nto  the\t credit of a subscriber even if\t payable  in  future\nwould be a debt due by the company to him within the meaning\nof  s.\t60 of the Code and hence liable\t to  attachment\t and\nsale.\n  A person cannot enter into any arrangement or agreement by\nwhich  his own title will cease in the event  of  bankruptcy\nfor  it would then be a fraud perpetrated on the  Insolvency\nLaw.\nThe liability of the estate to be attached by creditors on a\nbankruptcy or judgment is an incident of the estate, and  no\nattempt to deprive it of that incident by direct prohibition\nwould be valid.\nNotwithstanding\t the rules of the Fund in the present  case,\nthe  subscribers  have an interest in the moneys  which\t can\nvest in the Official Receiver on their adjudication.\nThe  word  \"property\" in the Insolvency Act is used  in\t the\nwidest possible sense which includes even property which may\nbelong\tto  or\tis  vested in another  but  over  which\t the\ninsolvent  has a disposing power which he may  exercise\t for\nhis  own  benefit;  and\t this part  of\tthe  definition\t has\nreference  obviously to powers of appointment and the  power\nof  a  Hindu  father who is the managing ember\tof  a  joint\nfamily.\t  The fact that on the date of the adjudication\t the\ninsolvent could not transfer the property does not  militate\nagainst the view that he has a vested interest in the same.\n  Banchharam  Mojumdar\tv. Adyanath  Bhattacharjee,  ([1909]\nI.L.R.\t36 Cal. 936), Dugdale v. Dugdale ([1888] 38 Ch.\t  D.\n176),  Ex  parte Dever.\t In re Suse and\t Sibeth\t ([1887]  18\nQ.B.D.\t  660),\t Hudson v. Gribble ([1903] 1 K.B.  517),  D.\nPalaiya v.T.   P.  Sen and another (A.I.R. 1935\t Pat.  211),\nSecretary, Burma Oil\nSubsidiary  Provident  Fund (India) Ltd. v.  Dadibhar  Singh\n(A.I.R.\t  1941\tRang.  256),  Gajraj  Sheokarandas  v.\t Sir\nHukamchand  Sarupchand\tand another (A.I.R. 1939  Bom.\t90).\nAnandrao  alias Adkoba s\/o Risaram-ji v.  Vishwanath  Watuji\nKalar  and others, (A.I.R. 1944 Nag. 144), Ismail Jokaria  &\nCo.  v. Burmah Shell Provident Trust Ltd. (A.I.R. 1942\tSind\n47), Bishwa Nath Sao v. The Official Receiver ([1936] I.L.R.\n16 Pat. 60), and Sat Narain v. Behari Lal and Others ([1924]\n52 I.A. 22), referred to.\n\n\n\nJUDGMENT:\n<\/pre>\n
CIVIL APPELLATE, JURISDICTION: Civil Appeals
\nNos. 123 to 127 and 135 of 1953.\n<\/p>\n
102<\/span><\/p>\n
On  appeal from the judgment and decree dated the  12th\t May
\n1950 of the Patna High Court in Appeal from Original  Orders
\nNos. 266, 267, 268, 271, 274 and 280 of 1948 arising out  of
\nthe  Order  dated  the 26th June 1948 of the  Court  of\t the
\nDistrict  Judge,  Purulia  in Insolvency  Cases\t Nos.  1\/44,
\n13\/46, 12\/46, 10\/46 and 44\/41, respectively.
\nS.   C.\t Isaacs\t (P.   K.  Chatterjee,\twith  him)  for\t the
\nappellant.\n<\/p>\n
  Bhabananda  Mukherji, S. N. Mukherji and B. N. Ghose,\t for
\nthe respondents.\n<\/p>\n
1956.  February 14.  The Judgment of the Court was delivered
\nby
\nCHANDRASEKHARA\tAIYAR J.-These appeals are by a creditor  of
\nsix  employees\tin the Tin Plate Co. of India Ltd.  who\t had
\nbeen  adjudged insolvents.  The employees are members  in  a
\nProvident  Fund of the Tin Plate Co. and there were  amounts
\nstanding to their credit in the said Fund.\n<\/p>\n
  The creditor, Mukti Lal Agarwala, filed applications under
\nsection 4 of the Insolvency Act for orders that the  amounts
\nstanding  to the credit of the insolvents in  the  Provident
\nFund  account  were their properties and had vested  in\t the
\ncourt  and  were  available  for  distribution\tamongst\t the
\ncreditors.   He\t sought a direction that the monies  may  be
\nbrought\t into Court.  The petitions were directed  primarily
\nagainst\t the  Tin  Plate Co. Ltd. and the  Trustees  of\t the
\nProvident  Fund.   They pleaded in answer  that\t the  amount
\nstanding  to the credit of each insolvent in  the  Provident
\nFund represented the contributions of the Company and of the
\nemployees and that the corpus was a trust fund in the  hands
\nof the trustees of the fund; so they were not properties  of
\nthe  insolvents\t over which they had a disposing  power\t and
\nthat they were not debts due to the insolvents.\t It was said
\nthat according to the rules governing the Provident Fund the
\nmonies become payable to the employee or any other member of
\nhis  family only on the happening of certain  contingencies’
\nsuch as retirement, discharge,
\n103<\/span>
\ndismissal  or death and that till then no right\t accrued  to
\nthe insolvent.\tIt was further urged that the trustees could
\nnot  be removed from the custody and control of the fund  by
\nthe Official Receiver.\n<\/p>\n
  The Insolvency Court, which was the court of the  District
\nJudge  at  Purulia,  heard  the petitions  and\tfound  on  a
\nconstruction  of  the rules of the Provident Fund  that\t the
\nmonies standing to the credit of A & C accounts in the\tname
\nof  each  insolvent  was his property over which  he  had  a
\ndisposing   power   and\t hence\tthey  were   available\t for
\ndistribution among the creditors under the Insolvency Act.
\n  The trustees of the Fund and the Tin Plate Co. carried the
\nmatter\ton  appeal to the High Court at Patna and  the\tthey
\nwere  successful.   The\t learned Judges\t (V.  Ramaswami\t and
\nSarjoo Prasad, JJ.) held that under the rules governing\t the
\nFund the insolvents had no present disposing power over\t the
\nmonies standing to their credit and that the Fund was really
\nvested in the trustees.\n<\/p>\n
  As  the  amount involved in the  several  petitions  taken
\ntogether  was over Rs. 20,000, the High Court granted  leave
\nto the creditors to appeal to this court.\n<\/p>\n
The  main contentions urged by Mr. Isaacs on behalf  of\t the
\nappellants were three in number:-\n<\/p>\n
  (a)\t  The\tmonies\tstanding  to  the  credit  of\teach
\ninsolvent  in  the Provident Fund are his  property,  though
\npayable\t at  a\tfuture\tdate and  the  question\t of  present
\ndisposing power arises only for bringing within the scope of
\nthe  definition\t what  may  not\t otherwise  be\tregarded  as
\n“property”.\n<\/p>\n
  (b)\t  Though  the Provident Fund rules speak of a  trust
\nFund  and  trustees, in reality, there was  no\ttransfer  of
\nownership  by  the employees in favour of the  trustees\t and
\nthat there is no trust as such.\n<\/p>\n
 (c) In\t any  event, even on the footing that  a  trust\t was
\ncreated over the Fund, the beneficial interest continues  in
\nthe  employees and this interest would vest in the  Official
\nReceiver for the benefit of the creditors in insolvency.
\n We have to examine the soundness of these contentions.\n<\/p>\n
104<\/span><\/p>\n
The  Provident\tFund was started on the 1st  January,  1929.
\nThe rules and regulations of this Fund are found in the deed
\nof  trust  dated the 15th July, 1930, marked as\t Exhibit  1.
\nThese  rules,  as  amended  from time  to  time\t in  certain
\nrespects  by supplementary deeds, are given in the  appendix
\nto this judgment.\n<\/p>\n
  On  the making of an order of adjudication, the  whole  of
\nthe property of the insolvent shall vest in the court or  in
\na  Receiver and shall become divisible among the  creditors.
\n(Section  28  (2) of the Provincial  Insolvency\t Act).\t The
\nproperty of the insolvent for the purposes of vesting  shall
\nnot  include any property which is exempted by the  Code  of
\nCivil  Procedure,  or by any other enactment  for  the\ttime
\nbeing  in  force from liability to attachment  and  sale  in
\nexecution of a decree (section 28(5)).\tSection 2(d) of\t the
\nAct states:” ‘Property’ includes any property over which  or
\nthe profits of which any person has a disposing power  which
\nhe  may\t exercise  for his own benefit”.   A  person  has  a
\ndisposing power over property which he may exercise for\t his
\nown benefit, such as a power of appointment conferred on him
\nunder a will or a settlement, or the power of a Hindu father
\nwho  is\t the  manager of a joint Hindu family  to  sell\t the
\nshares\tof his sons in the family property in  discharge  of
\ntheir pious obligation to pay off his debts.  In clause\t (b)
\nof  sub-section (2) of section 38 of the English  Bankruptcy
\nAct, 1914, this power is specified in these words:-
\n  “The\tcapacity  to exercise and to  take  proceedings\t for
\nexercising  all\t such  powers in or over or  in\t respect  of
\nproperty  as might have been exercised by the  bankrupt\t for
\nhis  own  benefit at the commencement of his  bankruptcy  or
\nbefore\this discharge, except the right of nomination  to  a
\nvacant ecclesiastical benefice;”.\n<\/p>\n
  All  that  we\t have to find out  is  whether\tthe  amounts
\nstanding  to  the credit of the several subscribers  in\t the
\nfund  who have been adjudged insolvents are divisible  among
\ntheir creditors.  If so, they would vest
\n105<\/span>
\nin  the\t court\tor the Official Receiver  and  would  become
\navailable  for distribution.  Whether they have any  present
\ninterest in the monies is the primary question that falls to
\nbe considered.\n<\/p>\n
  Section  60  of  the Civil Procedure Code  sets  out\twhat
\nproperty is liable to attachment and sale and what items are
\nnot.  The first part of section 60 runs in these terms:
\n  “The\tfollowing property is liable to attachment and\tsale
\nin  execution  of a decree namely, lands, houses,  or  other
\nbuildings,  goods,  money,  bank-notes,\t cheques,  bills  of
\nexchange,  hundis, promissory notes, Government\t securities,
\nbonds  or  other securities for money, debts,  shares  in  a
\ncorporation  and, save as hereinafter mentioned,  all  other
\nsaleable  property, movable or immovable, belonging  to\t the
\njudgmentdebtor,\t or over which, or the profits of which,  he
\nhas  a\tdisposing power which he may exercise  for  his\t own
\nbenefit,  whether  the\tsame  be held in  the  name  of\t the
\njudgment-debtor or by another person in trust for him or  on
\nhis behalf”.\n<\/p>\n
  The  exempted items do not apply.  Clause (k)\t deals\twith
\nfunds  governed by the Provident Fund Act.   Reference\thas,
\nhowever,  been\tmade  to  clause (m)  which  speaks  of\t “an
\nexpectancy  of\tsuccession by survivorship or  other  merely
\ncontingent or possible right or interest”.
\n  Let us now advert to the relevant rules of the Fund.\t The
\nobject of the Fund as set out in rule 2 is to accumulate for
\nthe  benefit of the Company’s employees who have joined\t the
\nFund  certain  sums as a future provision for them  and\t for
\ntheir  families.   Under  rule\t3,  any\t employee,  who\t has
\ncompleted  one\tyear’s service with the\t Company,  shall  be
\neligible for membership.  Rule 4 provides for a\t declaration
\nas  regards  the  disposition of the Fund in  the  event  of
\ndeath.\tThis declaration can be cancelled and changed.\tRule
\n5  provides  that if the declaration becomes  obsolete,\t the
\ntrustees could decide who were to be recognized as the next-
\nof-kin\tand that payment by them to such person will  be  an
\nabsolute  discharge.   Every  member  shall  be\t allowed  to
\ncontribute any
\n11<\/span>
\n106<\/span>
\nsum  not  exceeding one-twelfth of his or her  earnings\t and
\nsuch amounts would be credited in the name of each member in
\nan account called ‘A’ Account  (Rule 6).  At the end of each
\nyear,  an  amount equal to the contribution  by\t the  member
\nshall be paid by the Company and credited to another account
\nto be opened in the name of the member and to be denominated
\nhis  or her ‘B’ Account.  An increased contribution  by\t the
\nCompany\t in certain events at particular specified rates  is
\ncontemplated by rule 7(B).  This further sum will go into  a
\n‘C’ account to be opened in the name -of each member.\tRule
\n8 provides that the moneys of the Fund shall be invested  by
\nthe Trustees in accordance with the provisions from time  to
\ntime  in force under the Indian Income-tax (Provident  Funds
\nRelief)\t Act, 1929.  Every year the A, B and C Accounts\t are
\nto  be\tmade up including the income  from  the\t investments
\naccording to certain calculations.\n<\/p>\n
  Then come the important rules 10, 11, 12, 13, 15, 16, 17 &\n<\/p>\n
18.   Though the Fund is intended as a future provision\t for
\nthe  employees and their families, the membership is  purely
\nvoluntary  and arises on an application to the Company,\t the
\ntrustees  having  nothing to do with the admission.   It  is
\nonly the management of the Fund and the control of its funds
\nwhich  vests  in  the trustees under rule  1.  There  is  no
\ntransfer  of the ownership of the Fund.\t  The  contributions
\nmade by the members are not compulsory in their nature.\t The
\nmonies\tof  the\t Fund  may, no doubt,  be  invested  by\t the
\ntrustees,  but\tthe subscriber does not\t divest\t himself  or
\nherself of control over the Fund in certain respects.  He or
\nshe  can  declare to whom the monies are to be paid  in\t the
\nevent of his or her death.  This declaration can be  changed
\nat any time.  If the service terminates after fifteen years,
\nthe  subscriber\t can  get the full amount in  the  A,B\t&  C
\nAccounts.   If he or she retires with the Company’s  consent
\nbefore\tcompletion of fifteen years’ service, he or she\t can
\nget  the amounts standing in A & C Accounts together with  a
\nportion\t  in  B\t account.   Dismissal,\tor  misconduct,\t  or
\nresignation without the
\n107<\/span>
\nCompany’s  consent before completion of the 15\tyears  would
\nstill entitle the subscriber to the payment of the moneys in
\nA & C Accounts.\t The provision in rule 16 that on the  death
\nof  any member, the amount will be paid to the\tnext-of-kin,
\nof  course  proceeds on the same footing that  the  property
\nbelongs to the subscriber. , Whether the provisions that  in
\nthe event of the declaration becoming obsolete, or a  member
\nbecoming  insane or demented, the moneys can be paid at\t the
\nabsolute  discretion  of  the trustees\tto  whomsoever\tthey
\ndetermine to be the next-of-kin, or hold to be a proper\t and
\nsuitable  person  to  receive payment, are valid  is  not  a
\nquestion that arises in these appeals.\n<\/p>\n
  Retirement  or death is not a mere possibility.  It  is  a
\ncontingency  that  is  sure  to\t happen,  sooner  or  later.
\nDismissal  for\tmisconduct or  resignation  without  consent
\nbefore 15 years’ service will secure earlier payment.  (Rule\n<\/p>\n
11).\n<\/p>\n
  It is reasonably clear from these rules that a  subscriber
\nhas  a\tpresent interest in the Fund though the\t moneys\t may
\nbecome\tpayable to him, or his nominee or heirs only in\t the
\nfuture.\t Even where there is a declaration about the nominee
\nwho is to receive payment after the subscriber’s death,\t the
\nfund  would still be the property of the subscriber  in\t the
\nhands  of the nominee for the satisfaction of his debts,  as
\nthere is no present gift to take effect immediately.
\n  It is not easy to see how it could be maintained that\t the
\nsubscribers have no right, title or interest in the fund, or
\nthat  such interest as they may possess is dependent upon  a
\npossible contingency which may or may not occur.  The amount
\nstanding  to the credit of a subscriber even if\t payable  in
\nfuture would be a debt due by the Company to him within\t the
\nmeaning\t of  section  60 of the Code  and  hence  liable  to
\nattachment  and sale.  See Banchharam Majumdar\tv.  Adyanath
\nBhattacharjee(1).\n<\/p>\n
 Rule  17,  which provides that on the adjudication  of\t the
\ndebtor as an insolvent the amounts standing to his credit in
\nthe Fund shall be liable to be forfeited
\n(1)  [1909] I.L.R. 36 Cal 936.\n<\/p>\n
108<\/span><\/p>\n
to  the Fund, was strongly relied upon by  the\trespondents.
\nBut  such  a condition or agreement is invalid.\t A  man\t may
\ngive  (in  India only by will) property or its income  to  a
\ndonee with a condition that the donee’s interest will  cease
\non  bankruptcy\tand the property will in that  event  go  to
\nanother;  if  insolvency supervenes, the property  will\t not
\nvest in the Official Receiver.\tIf there is no gift over  on
\nthe cesser of the donee’s interest, the property will revert
\nto  the donee and will vest in the Official Receiver on\t the
\ndonee’s\t insolvency.   But a person cannot  enter  into\t any
\narrangement  or agreement by which his own title will  cease
\nin  the\t event of bankruptcy, for it would then be  a  fraud
\nperpetrated on the Insolvency Law.  This principle has\tbeen
\nenunciated  in an early English case Wilson v.\tGreenwood(1)
\nin the following words and adopted in later cases too:
\n  “The\tgeneral distinction seems to be, that the  owner  of
\nproperty  may,\ton alienation, qualify the interest  of\t his
\nalienee,  by a condition to take effect on  bankruptcy;\t but
\ncannot,\t by contract or otherwise, qualify his own  interest
\nby  a like condition, determining or controlling it  in\t the
\nevent of his own bankruptcy, to the disappointment or  delay
\nof his creditors”.\n<\/p>\n
In Re Dugdale(2) we find the following observations of\tKay,
\nJ.-\n<\/p>\n
  “The\tliability of the estate to be attached by  creditors
\non  a bankruptcy or judgment is an incident of\tthe  estate,
\nand  no\t attempt to deprive it of that\tincident  by  direct
\nprohibition would be valid.  If a testator, after giving  an
\nestate in fee simple to A, were to declare that such  estate
\nshould\tnot  be subject to the bankruptcy laws,\t that  would
\nclearly be inoperative.\t I apprehend that this is the  test.
\nAn  incident  of the estate given which cannot\tbe  directly
\ntaken  away or prevented by the donor cannot be\t taken\taway
\nindirectly  by a condition which would cause the  estate  to
\nrevert\tto  the\t donor, or by a\t conditional  limitation  or
\nexecutory devise which would
\n(1)  [1818] 86 E.R. 469, 476; 1 Swans. 471, 485.
\n(2)  (1888) 38 Ch. 1). 176, 182.\n<\/p>\n
109<\/span><\/p>\n
cause it to shift to another person”.\n<\/p>\n
The proposition is thus stated in Williams on Bankruptcyt(1)
\nat page 293: “But the owner of property cannot, by  contract
\nor  otherwise,\tqualify\t his own  interest  by\ta  condition
\ndetermining  or\t controlling  it in the\t event\tof  his\t own
\nbankruptcy to the prejudice of his creditors”.
\n  It  appears  to us to be unnecessary to refer to  all\t the
\ndecisions  cited  and  relied  upon in\tthe  course  of\t the
\narguments  on  either side.  A few cases  may,\thowever,  be
\ndealt  with.   The  English decisions  relied  upon  by\t the
\nlearned\t counsel  for  the appellant  do  not  furnish\tmuch
\nguidance.   Ex part Dever.  In re Suse and Sibeth(2)  was  a
\ncase  of what is obviously a contingent\t interest  dependent
\nupon  a\t mere  possibility.   The  decision  in\t Hudson\t  v.
\nGribble(3)  dealt  with\t a  different  question\t altogether.
\nUnder a scheme framed by the Municipal Corporation,  persons
\nin  its\t service  were\tto contribute  to  a  Fund  for\t the
\nencouragement of thrift among their officers and servants  a
\ncertain\t percentage  of their salaries to be  deducted\tfrom
\ntime  to  time from those salaries.  Were they\texempt\tfrom
\npayment of income-tax under the first rule of section 146 of
\nthe Income-Tax Act, 1842, was answered in the negative.\t The
\npoint  was whether they were exempt because they were  “sums
\npayable\t or chargeable on the salaries by virtue of any\t Act
\nof Parliament where the same have been really and bona\tfide
\npaid and borne by the party to be charged”.  It is true that
\nLord Justice Vaughan Williams says at page 525 that the sums
\ncontributed  never ceased to be the property of the  persons
\nfrom  whose salaries or wages they were deducted;  and\tLord
\nJustice\t Stirling observes at page 528 “It is obvious  that,
\nthough\tthe amounts so deducted are not immediately paid  to
\nthe  person  employed, they remain his property to  a  great
\nextent”.    Both  of  them  refer  to  the  fact  that\t the
\nsubscribers  were entitled to get back\ttheir  contributions
\nupon retiring from the service.\t But they were dealing\twith
\nparticular words employed in an Act of Parliament
\n(1) 16th Eaition.\t       (2) [1887] 18 Q.B.D. 660.
\n(3)  [1903] 1.K.B. 517,
\n110<\/span>
\nand  the  rules\t made  under  a\t Corporation  Act.   General
\nobservations  of the kind should not be extracted  from\t the
\ncontext\t in which they were used and applied to other  facts
\nand different language.\n<\/p>\n
  Coming  to the Indian decisions, D. Palaiya v. T.  P.\t Sen
\nand another(1) is a case where the rules of a provident fund
\ncreated by the Tata Steel Company were similar to the  rules
\nwe have before us but the forfeiture clause was construed as
\napplying only to the portion of the amount at the credit  of
\nmembers’ account contributed by the -company and it was read
\nto  mean  that it was inapplicable to the  subscribers’\t own
\ncontributions.\t Secretary, Burma Oil  Subsidiary  Provident
\nFund  (India) Ltd. v. Dadibhar Singh(2) which  held  against
\nthe  vesting  proceeded upon the footing that  there  was  a
\ntrust  created in favour of the trustees.  Even if so,\twhat
\nwas to happen to the beneficial interest was not dealt with.
\nThe relevant observations are:\n<\/p>\n
  “The\tforfeiture does not vest the money in the  trustees,
\nthe  money having already vested in them.  The money  cannot
\nbe attached as a ‘debt’ due to the judgment-debtor,  because
\nthe word ‘debt’ as used in S. 60 and in 0. 21, R. 46,  Civil
\nProcedure  Code\t means an actually existing debt that  is  a
\nperfected and absolute debt, not merely a sum of money which
\nmay  or\t may not become payable at some future time  or\t the
\npayment of which depends upon contingencies which may or may
\nnot happen”.\n<\/p>\n
 The  decision\tof  Beaumont,, C. J. and  Rangnekar,  J.  in
\nGajraj\t Sheokarandas  v.  Sir\tHukamchand  Sarupchand\t and
\nanother(1)  does not apply because in that case there was  a
\nclause in the articles providing that all moneys received by
\nthe East India Cotton Association from its members would  be
\nunder  the absolute control of the Association and could  be
\nused  by  it  as if the moneys belonged\t to  it\t absolutely.
\nFurther\t the  deposit  was also subject\t to  certain  liens.
\nSubject\t  to  the  liability  to  forfeiture  and   to\t the
\nsatisfaction  of  the liens, the deposit with  interest\t was
\nrepayable to
\n(1) A.I.R. 1935 Pat. 211.  (2) A.I.R. 1941 Rang. 256, 259.
\n(3) A.I.R. 1939 Bom.90.\n<\/p>\n
111<\/span><\/p>\n
the  member  on his ceasing from any cause to be  a  member.
\nThe  facts were, therefore, very different.  Anandrao  alias
\nAdkoba\t s\/o  Risaramji\t v.  Vishwanath\t Watuji\t Kalar\t and
\nothers(1)  is again a case where the money ceased to  belong
\nto  the\t employee  and\tthe  title  was\t in  the   trustees.
\nReferring to a Karachi case reported in Ismail Jakaria & Co.
\nv.   Burmah-Shell   Provident  Trust   Ltd.(2),\t  Bose,\t  J.
\ndistinguished it on the ground that there the money was\t not
\nvested in the trustees but was only handed over to them\t for
\nthe  purposes of management, which was not the\tcase  before
\nhim.\n<\/p>\n
The  learned counsel for the respondents strongly relied  on
\nBishwa Nath Sao v. The Official Receiver(3) and argued\tthat
\nthere  can  be\tno  property  within  the  meaning  of\t the
\nInsolvency  Act unless the insolvent had a present  absolute
\npower  of disposal over the same but the decision  which  is
\nthat  of a Full Bench and which interpreted the decision  of
\nthe  Privy Council in Sat Narain v. Behari Lal(4)  does\t not
\nsupport any such position- all that was held was that on the
\ninsolvency of a father, his power to sell the shares of\t his
\nsons  in  the joint family property to discharge  the  pious
\nobligation vests in the Official Receiver, though the shares
\nthemselves do not so vest.\n<\/p>\n
 Sufficient  has  been\tstated\tabove  to  show\t that\tnot-
\nwithstanding the rules of the Fund in the present case,\t the
\nsubscribers have an interest in the moneys which can vest in
\nthe  Official  Receiver on their adjudication.\tEven  if  we
\nregard\tthe  deed  creating  the  fund\tas  a  trust   deed,
\nnotwithstanding\t that, no ownership has been transferred  to
\nthe trustees and all that they have got is the right of\t the
\nmanagement and control, the subscribers, who joined the fund
\nhave  undoubtedly got a beneficial interest which will\tvest
\nin  the Official Receiver as property liable  to  attachment
\nand  sale under section 60 which uses the language  “whether
\nthe  same be held in the name of the judgment-debtor  or  by
\nanother person in interest for him or in his behalf”.
\n(1)  A.I.R. 1944 Nag. 144.\n<\/p>\n
(3)  [1937] I.L.R. 16 Patna 60.\n<\/p>\n
(2)  A.I.R. 1942 Sind 47.\n<\/p>\n
(4)  [1924] L.R. 52 I.A. 22,
\n112<\/span>
\n The  learned  Judges  of  the\tHigh  Court  held  that\t the
\n‘property’ mentioned in the Insolvency Act must be such that
\nthe  insolvent\thas an absolute\t and  unconditional  present
\ndisposing  power over the same.\t With great  respect,  this,
\nhowever, does not seem to be a correct interpretation.\t The
\nword  ‘property’ is used in the widest possible sense  which
\nincludes  even property which may belong to or is vested  in
\nanother\t but over which the insolvent has a disposing  power
\nwhich  he may exercise for his own benefit; and\t as  pointed
\nout  already,  this  part of the  definition  has  reference
\nobviously to powers of appointment and the power of a  Hindu
\nfather\twho  is the managing member of a joint\tfamily.\t The
\nfact that on the date of the adjudicationthe insolvent could
\nnot transfer the property doesnot militate against the\tview
\nthat  be has a vested interest in the same.   Reference\t was
\nmade to section 56(3) of the Provincial Insolvency Act which
\nprovides  that “Where the Court appoints a receiver, it\t may
\nremove\tthe person in whose possession or custody  any\tsuch
\nproperty  as  aforesaid is from the  possession\t or  custody
\nthereof:  Provided  that nothing in this  section  shall  be
\ndeemed to authorise the court to remove from the  possession
\nor custody of property any person whom the insolvent has not
\na present right so to remove”.\n<\/p>\n
  This\thas  no relevancy to the point at  issue.   Whenever
\npossession  and custody could be taken by the Receiver,\t the
\nperson\tin whose possession and custody the property is\t can
\nbe  evicted.  If possession or custody could not  be  taken,
\nstill  the right of the insolvent will vest in the  Official
\nReceiver.\n<\/p>\n
  Mention has been made of three accounts in the Fund called
\nA,  B and C; the first represents monies contributed by\t the
\nsubscriber,  the  second  consists of  monies  paid  by\t the
\nCompany\t and  the  third  represents  what  may\t be  roughly
\ndescribed  as  bonus which represents deferred\twages.\t The
\nlearned\t counsel  for the appellant confined the  relief  he
\nwanted\tto  the\t .amounts standing to  the  credit  of\teach
\nsubscriber  in his A and C Accounts and conceded that the  B
\nAccount monies would stand on a different footing.  In
\n113<\/span>
\nfact,  even in the Insolvency Court the\t creditor  concerned
\nhimself only with the A & C Accounts.\n<\/p>\n
 Mr.  Isaacs contended at first that he was entitled  to  an
\norder  that  the  monies in the A &  C\tAccounts  should  be
\nbrought to the Insolvency Court but later he abandoned\tthis
\ncontention.   For the respondents, it was urged\t that  under
\nsection\t 10  of the Employees’ Provident  Funds\t Act,  1952,
\nwhich\tcame  into  force  after  these\t  proceedings\twere
\ninstituted,  there could be no attachment.  This again is  a
\nquestion   which  is  outside  the  scope  of  the   present
\nproceedings.   Once  it is held that the  right,  title\t and
\ninterest  of the insolvents in the A & C Accounts  with\t the
\nFund vest in the Official Receiver, it is for him under\t the
\ndirections of the Insolvency Court to take steps to  realize
\nthe same, in whatever manner the law allows him to do.
\n The  learned  counsel for the respondents handed  to  us  a
\npaper showing which of the respondents was still in  service
\nand which have been discharged, their dates of\tappointments
\nand  of\t joining  the  posts.\tMohibulla,  Anjab  Alli\t and
\nHasimulla,  respondents insolvents in Civil Appeal No.\t124,
\nCivil  Appeal  No. 127 and Civil Appeal No. 126,  have\tbeen
\nshown  as discharged from service.  A.M. Joseph, Rasid\tAlli
\nalias  Tasim  Alli, and Baldev Singh, respondents  in  Civil
\nAppeals 135, 125 and 123, joined the Fund in 1933, 1932\t and
\n1936 respectively and are still in service.
\n In  the  result, the appeals are partly allowed  and  there
\nwill be a declaration that the right, title and interest  of
\nthe  above  mentioned insolvents in the moneys\tstanding  to
\ntheir credit in A & C Accounts respectively will vest in the
\nOfficial Receiver.  In other respects the appeals will stand
\ndismissed.  The Tin Plate Co. which is the respondent No. 2,
\nwill  pay  to the appellant his costs here and in  the\tHigh
\nCourt.\tBut the costs in this Court will be limited only  to
\none set.\n<\/p>\n
\t\t\t APPENDIX.\n<\/p>\n
This Indenture made the fifteenth day of July, one  thousand
\nnine hundred and thirty BETWEEN THE
\n15<\/span>
\n114<\/span>
\nTINPLATE COMPANY OF INDIA LIMITED a Joint Stock Company with
\nLimited\t  Liability  duly  incorporated\t under\tthe   Indian
\nCompanies  Act\tand having its Registered Office at  No.  4,
\nBankshall Street in the City of Calcutta (hereinafter called
\n“the  Company”\tof  the first part  HARRY  DOUGHLAS  TOWNEND
\nCHARLES ROLAND HATFIELD AND JAMES PERCY AINSCOUGH all of No.
\n4, Bankshall Street aforesaid Merchants (hereinafter  called
\nthe  “the Trustees” which expression shall mean and  include
\nthe  said Harry Douglas Townend Charles Roland Hatfield\t and
\nJames  Percy Anscough or other the -“-Trustees of  the\tfund
\nherein mentioned for the time being appointed as hereinafter
\nmentioned)  of the Second Part and the PERSONS\twhose  names
\nappear\tin  the\t Schedule  hereto or  who  may\tby  separate
\nwritings agree to become parties hereto and bound hereby  of
\nthe  third part WHEREAS the Company has decided to start  as
\nfrom the first day of January one thousand nine hundred\t and
\ntwenty-nine  a\tProvident  Fund\t for  the  benefit  of\t the
\nemployees  of  the  Company (hereinafter  called  “the\tsaid
\nfund”)\tand  has accepted contributions from  the  employees
\nfrom  the  first  January, one\tthousand  nine\thundred\t and
\ntwenty-nine  and for the management and regulations of\tsuch
\nfund  has framed rules and ‘regulations NOW  THIS  INDENTURE
\nWITNESSETH  and\t it  is hereby agreed  between\tthe  parties
\nhereto that the said Fund shall be governed by the following
\nrules and regulations:\n<\/p>\n
\t\t   Rules and Regulations\n<\/p>\n
1.   The Fund shall be called “THE PROVIDENT FUND OF THE TIN
\nPLATE COMPANY OF INDIA LIMITED”.  The management of the Fund
\nand the control of its funds shall be vested in the Trustees
\nwho will undertake such management without remuneration.\n<\/p>\n
2.   The object of the Fund is to accumulate for the benefit
\nof the Company’s Employees who have joined
\n  115<\/span>
\nthe Fund certain sums as a future provision for them and for
\ntheir families.\n<\/p>\n
3.   All  employees  of\t the Company  (excepting  only\tsuch
\ncovenanted  employees on the higher grades of pay as may  be
\nexcluded   by  the  Trustees  at  their\t  discretion)\tupon
\ncompletion of one year’s services with the Company shall  be
\neligible  for membership of the Fund.  Applications to\tjoin
\nthe  Fund shall be in writing to the Company in a  specified
\nform and written notification shall be given by the  Company
\nto applicants of their inclusion as members.\n<\/p>\n
4.   Every  application for membership shall be\t accompanied
\nby a declaration in a specified form signed by the applicant
\nin the presence of two witnesses who shall not be in any way
\nrelated to the applicant.  Such declaration shall set  forth
\nthe  disposition  in the event of his or her death  while  a
\nmember\tof the Fund of the money which shall be standing  to
\nthe applicant’s credit in the Fund.  Should a member at\t any
\ntime  desire to cancel his or her form of declaration be  or
\nshe  may  do so by submitting to the Company  a\t revised  or
\nsubstituted form in writing duly signed and witnessed in the
\nsame manner as in the case of the original form which should
\nspecifically   cancel  and  annul  all\tprevious  forms\t  of
\ndeclaration deposited by the member with the Fund.\n<\/p>\n
5.In the event of the declaration as made under rule   4
\nhaving become obsolete full discretion shall rest with\t the
\nTrustees as to the disposition of any sums   standing to the
\ncredit\tof a member on his or her decease and no  person  or
\npersons\t shall\tbe recognised as having any  claims  thereto
\nsave and except such as shall be ascertained by the Trustees
\nor their delegate duly appointed to make enquiry in that be-
\nhalf  upon  satisfactory evidence adduced as  to  which\t the
\nTrustees or their delegate appointed to conduct the  enquiry
\nshall  be sole judge to be the next-of-kin of  the  deceased
\nmember\tand payment by the Trustees the moneys\trepresenting
\nhis or her share in the fund
\n116<\/span>
\nto the persons or person so ascertained shall operate as  an
\nabsolute discharge to the Trustees from all liability  there
\nfor to all persons whomsoever.\n<\/p>\n
6.   Each  member shall be allowed to contribute a  definite
\nproportion not exceeding one-twelfth of his or her  earnings
\nduring any one year which shall be deducted from his or\t her
\nearnings in monthly or weekly instalments.  Contributions as
\nabove  shall be credited to an account to be opened  in\t the
\nname  of  each\tmember\tto be denominated  his\tor  her\t ‘A’
\nAccount.\n<\/p>\n
    For the purpose of this fund, earnings shall be deemed to
\nmean  solely the monthly or weekly sum paid to the  Employee
\nfor  wages  excluding  from the purview\t of  such  term\t all
\naccretions  thereto  and perquisites in the  way  of  acting
\nallowance   commissions\t bonus\tpayments  overtime   messing
\nhousing allowance lodging money travelling expenses and\t all
\nsuch similar   payments.\n<\/p>\n
7.(a) On or as at the thirty first December in each    year
\na sum equal to the amount contributed by each\t  member  to
\nhis or her ‘A’ account during that year shall be credited by
\nthe  company to another account to be opened in the name  of
\neach  member and to be denominated his or her  ‘B’  Account.
\nThe Company reserves to itself liberty to make such  further
\ncontributions  as may be requisite for the purposes of\tRule
\n14 below.\n<\/p>\n
  (b)\t  If  the  net dividend paid by the Company  on\t its
\nordinary  share\t capital in respect of\tany  financial\tyear
\nshall  be  at a rate of not less than seven and a  half\t per
\ncent on such ordinary share capital a further sum calculated
\nas hereinafter set out shall be paid by the Company.  Unless
\nthe Company shall decide that such further sum shall be paid
\ninto  a separate Fund or otherwise than into this Fund\tsuch
\nfurther sum shall be paid into this Fund to another  account
\nto be opened in the name of each person who shall have\tbeen
\na  member  on the thirty-first day of December in  the\tsaid
\nfinancial year and to be denominated his or her ‘C’ account.
\nThe amount of such further sum
\n117<\/span>
\nshall depend upon the rate of such net dividend and shall be
\nascertained according to the following scale:-<\/p>\n
\nRate of net dividend paid      Amount of the further sum\nas aforesaid.\t\t\t   sum payable.\nNot less than 7-1\/2% and not\t   One week's wages.\nexceeding 8-3\/4%\n<\/pre>\n
Exceeding 8-3\/4 but not ex-\tTwo week’s wages.
\nceeding 11-1\/4%
\nExceeding 11-1\/4 but not\t Three weeek’s wages.
\nexceeding 13 3\/4%
\nExceeding 13 3\/4% but not\t Four week’s wages.
\nexceeding 16-1\/4%
\nExceeding 16-1\/4% but not\t Five week’s wages.
\nexceeding 181%
\nExceeding 18-3\/4% but not\tSix week’s wages.
\nexceeding 211%
\nFor each additional 2-1\/2%     An additional week’s
\n\t\t\t\t  wages.\n<\/p>\n
For the purpose of this clause one week’s wages ‘shall\tmean
\nin the case of a worker in receipt of daily wages six  times
\nhis daily rate of pay at the thirty first day of December in
\nsuch financial year as aforesaid and in the case of a worker
\nin  receipt of monthly pay one fifty-second part  of  twelve
\ntimes  his  monthly rate of pay at the thirty-first  day  of
\nDecember in such financial year”.\n<\/p>\n
   “Provided  always  that  if at  any\ttime  the  Company’s
\nOrdinary share capital shall be increased by  capitalisation
\nof  any of its undistributed profits (not including  profits
\narising\t from  a  revaluation of assets, from  the  sale  of
\nassets or from the sale of shares at a premium) or  reduced,
\nthen the rate of net dividend paid by the Company in respect
\nof  any\t financial year after the coming into force  of\t any
\nsuch  increase or reduction shall for the purposes  of\tthis
\nclause be deemed to be the rate of net dividend actually  so
\npaid  by the company altered in the ratio which the  nominal
\nvalue  of the Company’s paid up capital at the end  of\tsuch
\nfinancial year (excluding therefrom all
\n118<\/span>
\nportions of such capital which represent capitalised profits
\nderived\t from revaluation of assets sale of assets or  issue
\nof  shares  at a premium) shall bear to the value  which  it
\nwould have had if such increase or increases or reduction or
\nreductions  of capital as shall come into effect  after\t the
\nfirst  day of January one thousand nine hundred\t and  thirty
\neight had never taken place”.\n<\/p>\n
  “The payment into each member’s ‘C’ Account in  accordance
\nwith  the  above  provisions  shall  be\t made  as  soon\t  as
\nconveniently may be after the holding of the annual Ordinary
\nGeneral Meeting of the Company at which such net dividend as
\naforesaid is finally declared and ascertained”.\n<\/p>\n
8.   The  moneys  of  the  Fund shall  be  invested  by\t the
\nTrustees in accordance with the provisions from time to time
\nin  force  under  the  Indian  Income-tax  (Provident  Funds
\nRelief) Act, 1929.\n<\/p>\n
9.   (1) (a) On or as soon as may be after the thirty  first
\nday  of December in each year the Trustees  shall  determine
\nthe amount standing to the credit of each member in  his’A’,
\nB and C accounts on that date and for that purpose a general
\naccount shall be taken of the assets of the fund and of\t the
\nreceipts  payments dealings and transactions  in  connection
\ntherewith  during  the\tcalendar year  terminating  on\tsuch
\nthirty first day of December (hereinafter referred to as the
\nperiod of account).\n<\/p>\n
  (b)\t  Each\tsuch  general account shall  comprise  three
\nrevenue Accounts to be known as the ‘A’ Revenue Account, the
\n‘B’   Revenue\tAccount\t  and  the   “C”   Revenue   Account
\nrespectively.\tThe  “A” Revenue Account shall\tbe  credited
\nwith  all  income  accrued or profits  realised\t during\t the
\nperiod of account in respect of the investments representing
\nmoneys\tlying  to  the credit of the “A”  accounts  and\t the
\nappreciation (if any) of such investments during the  period
\nof  account.  The “A” Revenue Account shall be debited\twith
\nall losses (if say) in respect of
\n119<\/span>
\ndepreciation  of such investments and all sums\tpaid  during
\nthe   period   of  account  in\trespect\t  of   interest\t  on
\ncontributions to retiring members or the representatives  of
\ndeceased members as herein before provided.  The ‘B’ Revenue
\nAccount\t shall be credited with all forfeits and all  income
\naccrued\t or profit realised during the period of account  in
\nrespect of the investments representing moneys lying to\t the
\ncredit of the ‘B’ Accounts and the appreciation (if any)  of
\nsuch  investments  during the period of\t account.   The\t ‘B’
\nRevenue account shall be debited with all losses (if any) in
\nrespect of depreciation of such investments and all expenses
\nof the Fund.  The “C” Revenue Account shall be credited with
\nall  income accrued or profit realised during the period  of
\naccount\t in respect of the investments\trepresenting  moneys
\nlying to the credit of the ‘C’ Accounts of the members,\t the
\nappreciation  (if any) of such investments during  the\tsaid
\nperiod\tand  all  interest received  by\t the  Trustees\tor.,
\nwithdrawals  made  under Rule 18 hereof.   The\t“C”  Revenue
\nAccount shall be debited with all losses (if any) in respect
\nof depreciation of such investment as last aforesaid.\n<\/p>\n
  (c)\t  The  balance\tof  the “A”,  “B”  and\t“C’  Revenue
\nAccounts respectively shall be appropriated to the “A”,\t “B”
\nand  “C” accounts of the members in each case in  proportion
\nto  the amounts standing to the credit of  their  respective
\n“A”,  “B”  and “C’ accounts at the close of  the  period  of
\naccounts  provided  always  that for  the  purpose  of\tsuch
\nappropriation  the Trustees may if they think fit  disregard
\nany sum standing to the credit of any member in his “A”\t “B”
\nor  the “C” Revenue Account not exceeding on( rupee and\t may
\ncarry forward to the next period of account any part of\t the
\nbalance of the “A” revenue account, the “B” revenue  account
\nor  the “C” Revenue account which will not suffice to pay  a
\ncomplete  one half percent on the total amount\tstanding  to
\nthe “B” or “C” accounts as the casecredit of the “A”, may be
\nof all the members.  Provided also that in ascertaining\t the
\namount at credit of a member’s “C’
\n120<\/span>
\naccount\t for  the  purpose of  calculating  the\t proportions
\nherein\tmentioned  there  shall be deducted  from  such\t “C”
\nAccount\t only those sums withdrawn under the  provisions  of
\nRule  18 hereof on which interest is not payable by  him  to
\nthe Fund.\n<\/p>\n
  (d)For  the purpose of such Revenue Account  the  Trustees
\nshall value the investments and securities of the Fund,\t and
\nif the same shall in their opinion, which shall be final and
\nconclusive,  have appreciated or depreciated since the\tdate
\nof  purchase, or if a general account shall have been  taken
\nsubsequent  to the date of purchase then since the  date  of
\nthe last preceding general account the amount of such appre-
\nciation or depreciation shall be credited or debited to such
\nrevenue account as though the same were a realised profit or
\nloss as the case may be.\n<\/p>\n
 (2)Notwithstanding  the  terms of Rule\t 9(1)  the  Trustees
\nshall  have  the  right should they  in\t their\tuncontrolled
\ndiscretion deem it necessary in the interests of the members
\nas  a whole to take out a general account of the  assets  of
\nthe  fund  as  at  any date in any year\t other\tthan  or  in
\naddition  to  the thirty first day of December\tand  Members
\n“A”, “B” and “C” accounts shall be adjusted accordingly.
\n (3)In\tthe  case of the taking of a general  account  under
\nrule 9(2) the words “the period of account” used  throughout
\nthese rules shall mean and refer to (where the context shall
\nadmit) the period whereof such general account of the assets
\nof the fund was taken under rule 9(2).\n<\/p>\n
10.On  retirement  of  any member with the  consent  of\t the
\nGeneral\t Manager  of the Company before completion  of\tmore
\nthan fifteen years service with the company he or she  shall
\nbe  paid  the entirety of the amount then  standing  to\t the
\ncredit of his or her “A” and “C” account together with\tone-
\nfifteenth of the moneys standing to the credit of his or her
\n“B” account for such completed years service.\n<\/p>\n
11.  If any member before completion of fifteen
\n121<\/span>
\nyears  service\twith  the company  shall  be  dismissed\t for
\nmisconduct or shall resign therefrom without the consent  of
\nthe General Manager he or she shall be paid only the  amount
\nthen  standing to his or her credit in “A” account  and\t ‘C”
\nAccount.\n<\/p>\n
12.  The  residue of any moneys standing to the credit of  a
\nmember’s “B” account after payment of the moneys payable  to
\nhim or her there out under Rule 10 and the entirety  thereof
\nif   he\t or  she  shall\t be  dismissed\tor  resign  in\t the
\ncircumstances as mentioned in rule 11 shall be forfeited  to
\nthe Fund and carried to the “B” Revenue Account to be  dealt
\nwith under Rule 9 (1)\n<\/p>\n
13.  Upon termination by any means of a member’s service  if
\nmore  than  fifteen  years  thereof  shall  then  have\tbeen
\ncompleted he or she shall be paid the entirety of the amount
\nthen  standing\tto  the credit of his or  her  “B”  and\t “C”
\naccount.\n<\/p>\n
 For  the  computation\tof  length  of\tservice\t under\t the
\nforegoing rules continuous service only shall be reckoned as
\nfrom the date or last date on which the employee entered  or
\nre-entered service.\n<\/p>\n
14.  If\t in  consequence of depreciation of  securities\t the
\namount as received by a member or his or her representatives
\nin  respect  of\t his  or her  “A”  account  under  the\tlast
\npreceding  rules  shall\t fall  short of\t the  total  of\t the
\ncontributions  as  made\t thereto the  company  may  make  an
\nadditional  and contingent contribution to the fund  to\t the
\namount of the deficiency for payment thereof to the member.\n<\/p>\n
15.  If it shall be proved to the satisfaction of any of the
\ntrustees  that\tany member has become  insane  or  otherwise
\nincapacitated  from  exercising\t proper\t control  over\t his
\naffairs they make payment out of the moneys standing to\t his
\nor her credit in the Fund and at such time or times to\tsuch
\nperson or persons on his or her account as they may in their
\nabsolute  discretion think expedient.  The above  provisions
\nfor
\n16<\/span>
\n122<\/span>
\npayment\t shall not apply to moneys forfeited under  Rule  17
\nwhich shall be dealt with by the Trustees at their  absolute
\ndiscretion thereunder.\n<\/p>\n
16.  On\t the death of any member while still in the  service
\nof the Company the sum standing to his or her credit in “A”,
\n“B” and ‘C” accounts shall be paid to the person or  persons
\nnamed in the declaration form signed under Rule 4 or failing
\nsuch  declaration  to  the person or persons  who  shall  be
\nascertained  to be next-of-kin under the provisions of\tRule\n<\/p>\n
5.\n<\/p>\n
17.  No\t member\t of  the Fund shall have any  claim  on\t the
\nmoneys standing to his or her credit therein otherwise\tthan
\nin  accordance\twith the provisions of these  rules  and  no
\nperson\tor persons other than a member save and except\tsuch
\nas   shall  be\tnominated  in  the  declaration\t under\t the
\nprovisions  of\tRule  4 or shall be ascertained\t to  be\t the
\nmember’s  next-of-kin  under  Rule 5 shall  have  any  claim
\nthereto in any right whatsoever.  Any assignment by a member
\nof the moneys which would otherwise be payable to him or her
\nunder these rules whether absolute or by way of charge shall
\nbe wholly void and in the event of any member executing\t any
\nsuch  assignment  or being adjudicated insolvent or  if\t any
\norder  shall be served upon the Trustees of the Company\t for
\npayment\t of the moneys standing to his or her credit to\t any
\nperson\tunder any attachment or -other process of any  Court
\nthe  said  moneys  shall at the time when  they\t would\thave
\notherwise  become  payable  to\tthe  member  but  for\tsuch
\nassignment   insolvency\t or  attachment\t be  liable  to\t  be
\nforfeited  to  the FUND PROVIDED ALWAYS\t that  the  Trustees
\nshall  at  their absolute discretion and without  any  legal
\nobligation  so to do pay and apply the same for the  benefit
\nof the member or his or\t her dependents and relatives.\n<\/p>\n
18.  Withdrawals by members of the money standing to   their
\ncredit\twith the Fund shall not be allowed by  the  Trustees
\nexcept\tthat  withdrawals from the amount  standing  to\t the
\ncredit of a member’s ‘C’
\n123<\/span>
\naccount may be allowed on the special grounds to -the extent
\nand  subject  to  the conditions laid  down  by\t the  Indian
\nIncome-Tax Act and the Rules made thereunder in that  behalf
\nas in force from time to time.\n<\/p>\n
19.  There shall be not less than three Trustees of the said
\nFund.\n<\/p>\n
20.  If and whenever any Trustees shall die resign or become
\nincapable of acting or shall permanently leave India one  or
\nmore persons in his place shall be appointed by the  Company
\nas such Trustees.\n<\/p>\n
21.  No copy shall be furnished to any member of his or\t her
\naccount but member may have inspection thereof in the  Books
\nof the Fund at all reasonable times.\n<\/p>\n
22.  These  Rules  may\tfrom time to  time  be\taltered\t and
\namended\t and  other Rules and Regulations may  be  added  or
\nsubstituted  for the management and working of the  Fund  in
\nevery  case  by the Company and the Trustees  and  with\t out
\nreference to the parties hereto of the third part,  provided
\nalways\tthat should such addition or alteration curtail\t the
\nrights\tor  increase the obligations of the members  of\t the
\nFund  any member shall be entitled to withdraw from  and  at
\nhis or her own request in writing to the Fund, cease to be a
\nmember of the Fund in which case he or she shall be paid the
\nmoney  standing to his or her credit in the  Fund  (provided
\nthat the same shall not have become forfeited under Rule 17)
\nor  such  portion  thereof  as he or  she  would  have\tbeen
\nentitled  to if he or she had then retired from the  service
\nof  the Company with the consent of the General\t Manager  of
\nthe Company.\n<\/p>\n
Any  such  alteration  or amendment shall,  be\tnotified  in
\nwriting to the parties responsible for according recognition
\nto  the Fund under the provisions of the  Indian  Income-Tax
\n(Provident Fund Relief) Act, 1929.\n<\/p>\n
124<\/span><\/p>\n
23.  The Company may at any time in its discretion  dissolve
\nor  terminate the Fund and shall in such case carry out\t the
\nwinding\t up  of the Fund and the members of the\t Fund  shall
\nreceive\t all  the moneys standing to their  credit  provided
\nthey  shall  not then have  become forfeited under  Rule  17
\n‘A’, ‘B’ and C’.\n<\/p>\n
24.  Any  payment made in accordance with the Rules  of\t the
\nFund  to  the  member,\this  nominee  or  next\tof  kin\t  as
\nascertained  or\t to  any person or persons  other  than\t the
\nforegoing shall operate as a full and efficient discharge of
\nall liability of the Fund in respect thereof
\n25  These Rules and Regulations shall come into\t force\twith
\neffect from the 1st day of January, 1929.\n<\/p>\n
125<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Mukti Lal Agarwala vs Trustees Of The Provident Fund … on 14 February, 1956 Equivalent citations: 1956 AIR 336, 1956 SCR 100 Author: N C Aiyar Bench: Aiyar, N. Chandrasekhara PETITIONER: MUKTI LAL AGARWALA Vs. RESPONDENT: TRUSTEES OF THE PROVIDENT FUND OFTHE TIN PLATE CO. OF INDIA DATE OF JUDGMENT: 14\/02\/1956 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-42955","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nMukti Lal Agarwala vs Trustees Of The Provident Fund ... on 14 February, 1956 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/mukti-lal-agarwala-vs-trustees-of-the-provident-fund-on-14-february-1956\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mukti Lal Agarwala vs Trustees Of The Provident Fund ... on 14 February, 1956 - 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