Section 61(2) in The Orissa Co-operative Societies Act, 1962
(2)A Contributory Provident Fund established by a Society under Sub-Section (1) -(a)shall not be used in the business of the Society;(b)shall not form part of the assets of the Society; and(c)shall not be liable to attachment or be subject to any other process of any Court other authority.Chapter-VIII Audit, Inquiry, Inspection and Surcharge
