30th June retirees case - Supreme Court passed comments- noncompliance costs as well as interest may be imposed.

108. Whether the GPF accumulations may be brought under salary attachment?
No. As per section 60 (I) of CPC 1908, deposits made in GPF cannot be attached under a decree or order of a court of law.

109. What is the procedure to make payment of salary, leave encashment and GPF amount to the family of the employee who found absconding?
When an employee disappears leaving his family, the family can be paid in the first instance the amount of salary due, leave encashment due and the amount of GPF.
(i) The family must lodge a report with the police and obtain a report that the employee has not been traced by the police.
(ii) An indemnity Bond should be given that all payments will be adjusted against the payments due in case reappears on the scene and make a claim.
(iii) Interest on GPF can be allowed up to six months from the date of the report obtained from the police department.
(C & AG ND No. 1429-AC II/132/88 dated 30.11.1988)

110. Where there is no nomination, to whom the GPF accumulations will be paid?
In the absence of a valid nomination, the nomination made under GPF may be accepted for payment. When there is no nomination for GPF, the amount may be paid in equal shares to the widow, minor sons and unmarried daughters.