Section 3 in The Jammu and Kashmir Provident Funds Act, 1998
3. Protection of compulsory deposits.
(1)A compulsory deposit in any Government Provident Fund shall not in any way be capable of being assigned or charged and shall not be liable to attachment under any decree or order of any Civil, Revenue or Criminal Court in respect of any debt or liability incurred by the subscriber or depositor, and neither the official assignee nor any receiver appointed under Order XXI-A of the Code of Civil Procedure, 1977, shall be entitled to, or have any claim on any such compulsory deposit.(2)any sum standing to the credit of any subscriber to, or depositor in, any such fund at the time of his decease any payable under the rules of the fund to any dependent of the subscriber or depositor, or to such person as may be authorised by law to receive payment on his behalf, shall, subject to any deduction authorised by this Act and, save where the dependent is the widow or child of the subscriber or depositor, subject also to the right of an assignee under an assignment made before the commencement of this Act, vest in the dependent, and shall, subject as aforesaid, be free from any debt or other liability incurred by the dependent before the death of the subscriber or depositor.
