Section 22(3) in The Orissa Contributory Provident Fund Rules, 1938
(3)If the Accounts Officer receives notice of -(a)an assignment (other than an assignment to the Governor of Orissa under Rule 19); or(b)a charge or encumbrance on; or(c)an order of a Court restraining dealing with the policy or any amount realised thereon.the Accounts Officer shall not(i)reassign or make over the policy as provided in Rule 20; or(ii)realise the amount assured by the Policy' or assign, or make over the policy, as provided in Rule 21. but shall forthwith refer the matter to the Provincial Government.
