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

M.L. Sharma v. University of Rjasthan & Another (1998 (2) LLJ 203) 

the learned Judge of the Rajasthan High Court held that the amount admissible on account of provident fund dues is not a part of remuneration or wages arising out of the contract of employment but is a liability imposed on the employer by virtue of the beneficial nature of the Act