Retirement benefits namely Provident fund, Gratuity, pension amount cannot be attached

 A.Subbian v. Thiruvenkataswami

 (1971 LAB. I.C.1595 (V 4 C 393) 

it has held that so long as the amount regarding employees provident fund is in deposit with the employer and has not been paid over to the employee even after his retirement, it does not become the employee's property and is exempt from attachment