JUDGMENT : SANJAY KUMAR MEDHI, J. 1. Heard Shri S. Biswas, learned counsel for the petitioner. Also heard Shri K.K. Dey, learned counsel for the respondents No. 2 & 3, State Bank of India. However, none appears for the respondents/CBI, even though the names of the learned counsels are reflected in the cause list. 2. The petitioner in the instant case has put to challenge the action of the respondents/CBI in freezing the 4 (four) numbers of PPF accounts. 3. At the outset Shri Biswas, the learned counsel clarifies that out of the four accounts, two belong to the petitioner while two belong to his son and daughter, respectively. The aforesaid action of freezing is in connection with a case against the petitioner which was initiated by the CBI. 4. The petitioner is a retired IAS officer who had attained the age of superannuation on 31.05.2012. The petitioner is an accused in connection with an investigation undertaken by the CBI being Special Case No. 4 of 2007. In connection thereto, the impugned action of freezing 4(four) numbers of PPF account. 5. The learned counsel for the petitioner, Shri Biswas submits that under no provisions of law, the deposit in a PPF account maintained can be frozen. 6. Referring to the provisions of the Public Provident Fund Act, 1968 more particularly Section 9 relating to protection against the attachment, the learned counsel submits that in view of the clear embargo laid down by the statute, the impugned action is not sustainable in law. Referring to the term "liability" occurring in the said provision of law, the learned counsel has brought to the notice of this Court to the definition of liability as given in the 9th Edition of Black's Law Dictionary which reads as follows: "The quality or state of being legally obligated or accountable; legal responsibility to another or to society, enforceable by civil remedy or criminal punishment." The learned counsel accordingly, submits that liability takes within its ambit both civil and criminal liability. 7. The learned counsel also relies upon the decision of the Division Bench of the Gujarat High Court dated 12.02.2014. The Division Bench had held that Section 9 of the Act has to be examined keeping into account the benevolent nature of the provision. 7. The learned counsel also relies upon the decision of the Division Bench of the Gujarat High Court dated 12.02.2014. The Division Bench had held that Section 9 of the Act has to be examined keeping into account the benevolent nature of the provision. The relevant extract of the judgment of the decision of the Gujarat High Court is quoted herein below: "Section 9 of the PPF Act, therefore, has to be seen in the background of such benevolent provisions. The provision of the PPF Act, 1968 seen in light of the PPF Scheme would demonstrate that the withdrawals and loans against the amount lying in the account of subscriber are controlled thereby encouraging long term savings for an individual and discouraging withdrawals intermittently and prematurely." 8. The learned counsel Shri Biswas has also relied upon the decision of the Hon'ble Apex Court in the case of Union of India Vs. Hira Devi & Anr., reported in AIR 1952 SC 227 which was also referred by the Gujarat High Court. Shri Biswas submits that as per the said judgment of the Hon'ble Apex Court, it has been held that prohibition against the assignment or the attachment of such compulsory deposit is based on the ground of public policy. Further it has been held that where the interdiction is absolute, to allow a judgment creditor to get at the fund indirectly by means of the appointment of a receiver would be to circumvent the statute which would frustrate the very object of the legislation. The Hon'ble Supreme Court has further laid down that money in a PPF account is exempted from attachment and is inalienable and normally no execution would allow such sum. Reliance is also sought to be made in the decision of the Hon'ble Apex Court in the case of Union of India Vs. Jyoti Chit Fund and Finance & Ors., reported in AIR 1976 SC 1163 . 9. The learned counsel submits that the provision of law being clear and unambiguous, the impugned action of attachment is without jurisdiction and calls for interference from this Court. 10. As stated above, none has appeared for the CBI to defend its action though names are shown in the cause list. 11. 9. The learned counsel submits that the provision of law being clear and unambiguous, the impugned action of attachment is without jurisdiction and calls for interference from this Court. 10. As stated above, none has appeared for the CBI to defend its action though names are shown in the cause list. 11. However, K.K. Dey, learned counsel who appears for the State Bank of India submits that his client is not connected with the challenge; therefore, he would not express any opinion on the merits. The State Bank of India is made a party only because the accounts in question are in the said bank. 12. Section 9 of the PPF, Act, 1968 lays down an embargo against the attachment of any amount standing to the credit of a subscriber. For ready reference, Section 9 of the Act is extracted herein below: "9. Protection against attachment-The amount standing to the credit of any subscriber in the fund shall not be liable to attachment under any decree or order of any Court in respect of any debt or liability incurred by the subscriber." 13. This Court is in agreement with the submission of the learned counsel for the petitioner that an absolute embargo is intended by the statute to protect a PPF account from orders of attachment. Borrowing the language of the Hon'ble Supreme Court in the case of Smt. Hira Devi (Supra), the Provident Fund money is exempted from the attachment and is inalienable. Further, as has been held by the Division Bench of the Gujarat High Court, as long as an amount remains invested in a PPF account of an individual the same would be immune from any attachment from recovery of the tax dues. In the instant case, there is no dispute that the account in question are Provident Fund Accounts and therefore, the embargo prescribed in Section 9 of the Act will have its full effect. 14. In view of such restriction prescribed by law, and in absence of any other ground which are of exceptional nature this Court is of the opinion that the impugned act of attaching the 4(four) numbers of accounts are unsustainable in law. 15. Accordingly, this writ petition is allowed and the action of the CBI in attaching the 4 (four) numbers of accounts pertaining to the PPF are interfered with and accordingly, set aside and quashed. 16. 15. Accordingly, this writ petition is allowed and the action of the CBI in attaching the 4 (four) numbers of accounts pertaining to the PPF are interfered with and accordingly, set aside and quashed. 16. Writ petition is accordingly allowed.