Multiple ppf accounts

A minor cannot open a PPF a/c. But a minor along with a guardian/parent can open a PPF a/c and on the year of the minor becoming major, the guardian/parent will have to give notice to the bank. One can avail deduction u/s 80C only upto 1 lacs even if one has more than one account. Interest earned is tax-free. Advantage is that the child will be able to use the maturity amount of PPF for his/her education or marriage. And your personal PPF a/c can be wholly used for your personal retirement corpus. 

KINDLY REPLY WHETHER CAN I OPEN MORE THAN ONE PPF ACCOUNT? IS THERE ANY LEGAL COMPLICATION?

No, you cannot open more than one PPF accounts.