Gujarat High Court Civil Manual (subordinate court practice), 1960
Section 10 of the Employees' Provident Funds Act, 1952 (Act XIX of 1952), lays down that the amount standing to the credit of any member in the Fund or of any exempted employee in a provident fund shall not in any way be liable to attachment under any decree or order of any Court in respect of any debt or liability incurred by the member or the exempted employee.