pf and gratuity is attachable

No, Employee PF and Gratuity are not attachable. 

Section 13 of the Payment Gratuity  Act, 1972 deals with the protection of gratuity. It provides that gratuity payment under this Act can be attached in execution of any decree or order of any civil, revenue or criminal court.

Section 10(1) of The Employee's Provident Fund and Miscellaneous Provision Act, 1952  provides that amount credited in member's fund cannot be 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 officer 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. 

In view of above provisions, PF and Gratuity amount are not attachable.

If you find any contra view then post it. 

not attachable