Bank adjusted an employee's provident fund amount towards a Payment Pending Investigation Account. The court held such adjustment contravenes the statutory bar in Section 10 of the EPF Act and directed the bank to consider a fresh representation and release the recovered amount within four weeks.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
NC: 2026:KHC-D:527 WP No. 113106 of 2014
HC-KAR
IN THE HIGH COURT OF KARNATAKA, AT DHARWAD
DATED THIS THE 19TH DAY OF JANUARY 2026
BEFORE
THE HON'BLE MRS JUSTICE K.S.HEMALEKHA
WRIT PETITION NO.113106 OF 2014 (S-RES)
BETWEEN:
S. SHESHU SHETTY AGE: MAJOR, OCC: NIL, R/O. "GOUTAM NILAYA", 11/A, GURUDEV NAGAR, RAJNAGAR, HUBLI-580032.
…PETITIONER
(BY SRI. VENKATARAO N.DESHMUKH, ADVOCATE FOR SRI. ARAVIND D.KULKARNI, ADVOCATE)
AND:
MANJANNA E
Digitally signed by MANJANNA E Location: HIGH COURT OF KARNATAKA DHARWAD BENCH Date: 2026.01.24 11:28:22 +0530
STAFF PROVIDENT FUND SECTION, VIJAY BANK, HEAD OFFICE, BANGALORE-560001.
NC: 2026:KHC-D:527 WP No. 113106 of 2014
HC-KAR
VIJAY BANK, HEAD OFFICE, M.G.ROAD, TRINITY CIRCLE, BANGALORE-560001.
…RESPONDENTS
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT OR DIRECTION IN THE NATURE OF WRIT TO QUASH IMPUGNED ORDER NO.RO/HBL/ANR/13113/06, DATED 30.06.2006, PASSED BY THE 4TH RESPONDENT (ANNEXURE-A) AND PASS APPROPRIATE ORDERS BY ALLOWING THIS WRIT PETITION IN THE INTEREST OF JUSTICE AND ETC.
THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP THIS DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: THE HON'BLE MRS JUSTICE K.S.HEMALEKHA
NC: 2026:KHC-D:527 WP No. 113106 of 2014
HC-KAR
ORAL ORDER
The petitioner has approached this Court seeking to quash the impugned order dated 30.06.2006 passed by respondent No.4 (Annexure-A), whereby respondent No.4 directed respondent No.5 to release a sum of Rs.1,16,759/along with interest of Rs.2,175/- from the petitioner’s Provident Fund Account for adjustments towards the Payment Pending Investigation Account .
NC: 2026:KHC-D:527 WP No. 113106 of 2014
HC-KAR
submits that, no interference is warranted. It is further submitted that the petitioner has submitted a representation to the Vijaya Bank, which has since merged with the Bank of Baroda and therefore, the petitioner may submit a fresh representation to the Bank of Baroda.
5. Section 10(1) of the Act, reads thus.
“10. Protection against attachment. —(1) The amount standing to the credit of any member in the Fund 2 [or of any exempted employee in a 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 court in respect of any debt or liability incurred by the member 2 [or the exempted employee], and neither the official assignee appointed under the Presidency-towns Insolvency Act, 1909 (3 of 1909), nor any receiver appointed under the Provincial Insolvency Act, 1920 (5 of 1920), shall be entitled to, or have any claim on, any such amount.”
NC: 2026:KHC-D:527 WP No. 113106 of 2014
HC-KAR
member in the PF fund and expressly prohibits assignment, charge or attachment of such amounts towards any debts or liability incurred by the employee.
ORDER
NC: 2026:KHC-D:527 WP No. 113106 of 2014
HC-KAR
Baroda/Vijaya Bank within two weeks from the date of receipt of copy of this order.
iii. The Bank of Baroda/Vijaya Bank shall consider the fresh representation along with the petitioner’s earlier representation dated 14.05.2014 (Annexure-C) seeking release of the provident fund adjusted towards the Payment Pending Investigation Account, strictly in accordance with Section 10 of the Act and shall release the amount so recovered within four weeks from the date of filing of fresh representation.
Sd/JUSTICE K.S.HEMALEKHA
EM Ct:VH List No.: 1 Sl No.: 69
1 issue framed by the court
Whether adjustment of the petitioner's provident fund amount towards a Payment Pending Investigation Account violates Section 10 of the EPF Act.
2 provisions across 2 enactments
S. Sheshu Shetty
The Secretary, Staff Provident Fund Section, Vijay Bank
The General Manager Personal Department (IRD), Vijay Bank
The Chairman and Managing Director and the Executive Director, Vijay Bank
The Regional Manager, Vijay Bank, Hubli
The Branch Manager, Vijay Bank, Hulgur Branch (1090), Hubli
K.S. Hemalekha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
