1.?(1) The following property is liable to attachment and sale in execution of a decree, namely, lands, houses or other buildings, goods, money, bank notes, cheques, bills of exchange, hundis, promissory notes, Government securities, bonds or other securities for money, debts, shares in a corporation and, save as hereinafter mentioned, all other saleable property, movable or immovable, belonging to the judgment?debtor, or over which, or the profits of which, he has a disposing power which he may exercise for his own benefit, whether the same be held in the name of the judgment?debtor or by another person in trust for him or on his behalf:
Provided that the following properties shall not be liable to such attachment or sale, namely:?
(a) the necessary wearing?apparel, cooking vessels, beds and bedding of the judgment?debtor, his wife and children, and such personal ornaments as, in accordance with religious usage, cannot be parted with by any woman;
(b) tools of artisans, and, where the judgment?debtor is an agriculturist, his implements of husbandry and such cattle and seed?grain as may, in the opinion of the Court, be necessary to enable him to earn his livelihood as such, and such portion of agricultural produce or of any class of agricultural produce as may have been declared to be free from liability under the provisions of the next following section;
(c) houses and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to 2[an agriculturist or a labourer or a domestic servant] and occupied by him;
(d) books of account;
(e) a mere right to sue for damages;
(f) any right of personal service;
(g) stipends and gratuities allowed to pensioners of the Government 3[or of a local authority or of any other employer], or payable out of any service family pension fund 4notified in the Official Gazette by 5[the Central Government or the State Government] in this behalf, and political pension;
6[(h) the wages of labourers and domestic servants, whether payable in money or in kind 7[***];]
8[(i) salary to the extent of 9[the first 10[11[one thousand rupees]] and two?thirds of the remainder] 12[in execution of any decree other than a decree for maintenance]:
13[Provided that where any part of such portion of the salary as is liable to attachment has been under attachment, whether continuously or intermittently, for a total period of twenty?four months, such portion shall be exempt from attachment until the expiry of a further period of twelve months, and, where such attachment has been made in execution of one and the same decree, shall, after the attachment has continued for a total period of twenty?four months, be finally exempt from attachment in execution of that decree;]]
14(ia) one?third of the salary in execution of any decree for maintenance;]
15[(j) the pay and allowances of persons to whom the Air Force Act, 1950 (45 of 1950), or the Army Act, 1950 (46 of 1950), or the Navy Act, 1957 (62 of 1957), applies;]
(k) all compulsory deposits and other sums in or derived from any fund to which the Provident Funds Act, 16[1925 (19 of 1925)], for the time being applies in so far as they are declared by the said Act not to be liable to attachment;
17[(ka) all deposits and other sums in or derived from any fund to which the Public Provident Fund Act, 1968 (23 of 1968), for the time being applies, in so far as they are declared by the said Act as not to be liable to attachment;
(kb) all moneys payable under a policy of insurance on the life of the judgment?debtor;
(kc) the interest of lessee of a residential building to which the provisions of law for the time being in force relating to control of rents and accommodation apply;]
18[(l) any allowance forming part of the emoluments of any 19[servant of the Government] or of any servant of a railway company or local authority which the 20[appropriate Government] may by notification in the Official Gazette declare to be exempt from attachment, and any subsistence grant for allowance made to 21[any such servant] while under suspension;]
(m) an expectancy of succession by survivorship or other merely contingent or possible right or interest;
(n) a right to future maintenance;
(o) any allowance declared by 22[any Indian law] to be exempt from liability to attachment or sale in execution of a decree; and
(p) where the judgment?debtor is a person liable for the payment of land-revenue; any movable property which, under any law for the time being applicable to him, is exempt from sale for the recovery of an arrear of such revenue.
23[Explanation I.?The moneys payable in relation to the matters mentioned in clauses (g), (h), (i) (ia), (j), (l) and (o) are exempt from attachment or sale, whether before or after they are actually payable, and, in the case of salary, the attachable portion thereof is liable to attachment, whether before or after it is actually payable.]
24[Explanation II.?In clauses (i) and (ia)] ?salary� means the total monthly emoluments, excluding any allowance declared exempt from attachment under the provisions of clause (l), derived by a person from his employment whether on duty or on leave.
25[Explanation 26[III].?In clause (l) ?appropriate Government� means?
(i) as respect any 27[person] in the service of the Central Government, or any servant of 28[a Railway Administration] or of a cantonment authority or of the port authority of a major port, the Central Government;
29[***]
(iii) as respects any other servant of the Government or a servant of any other 30[***] local authority, the State Government.]
31[Explanation IV.?For the purposes of this proviso, ?wages� includes bonus, and ?labourer� includes a skilled, unskilled or semi?skilled labourer.
Explanation V.?For the purposes of this proviso, the expression ?agriculturist� means a person who cultivates land personally and who depends for his livelihood mainly on the income from agricultural land, whether as owner, tenant, partner, or agricultural labourer.
Explanation VI.?For the purposes of Explanation V, an agriculturist shall be deemed to cultivate land personally, if he cultivates land?
(a) by his own labour, or
(b) by the labour of any member of his family, or
(c) by servants or labourers on wages payable in cash or in kind (not being as a share of the produce), or both.]
32[(1A) Notwithstanding anything contained in any other law for the time being in force, an agreement by which a person agrees to waive the benefit of any exemption under this section shall be void.]
(2) Nothing in this section shall be deemed 33[***] to exempt houses and other buildings (with the materials and the sites thereof and the lands immediately appurtenant thereto and necessary for their enjoyment) from attachment or sale in execution of decrees for rent of any such house, building, site or land, 34[***].
35[***]
STATE AMENDMENTS
Andhra Pradesh.?In section 60, in sub-section (1), in the proviso, in clause (g), in its application to the Andhra Area of the State of Andhra Pradesh, after the words ?stipends and gratuities, allowed to pensioners of the Government�, insert the words ?or of a local authority�.
[Vide Code of Civil Procedure (Andhra Pradesh) (Andhra Area) Amendment Act, 1950 (34 of 1950) as amended by the Andhra Pradesh Act 9 of 1961.]
In its application to the whole of the State of Andhra Pradesh,?
A. (i) In section 60, in sub-section (i), in the proviso, after clause (k), insert the following clause, namely:?
?(kk) amount payable: under policies issued in pursuance of the rules for the Andhra Pradesh Government Life Insurance and Provident Fund and the Hyderabad State Life Insurance and Provident Fund;�
(ii) In section 60, in sub-section (1), after Explanation 2, insert the following Explanation, namely:?
?Explanation 2A.?Where any sum payable to a Government servant is exempt from attachment under the provisions of clause (kk), such sum shall remain exempt from attachment notwithstanding the fact that owing to the death of the Government servant it is payable to some other person.�
[Vide Code of Civil Procedure (Andhra Pradesh) (Telangana Area) Amendment Act 11 of 1953, as amended by the Andhra Pradesh Act 10 of 1962.]
B. (i) In section 60, in sub-section (1), in the proviso, after clause (kk), insert the following clause, namely:?
?(kkk) amounts payable under the Andhra Pradesh State Employees? Family Benefit Fund Rules;�;
(ii) in Explanation 2 A, for the expression ?clause (kk)�, substitute the expression ?clauses (kk) and (kkk)�.
[Vide Andhra Pradesh Act 24 of 1979, sec. 2 (w.e.f. 5-9-1979).]
In its application to the Telangana area of the State of Andhra Pradesh in section 60, in sub-section (1):?
(i) in the proviso, after clause (g), insert the following clause, namely:?
?(gg) pension granted or continued by the Central Government, the Government of the pre?reorganisation Hyderabad State or any other State Government on account of past services or present infirmities or as a compassionate allowance; and�
(ii) after Explanation 2, insert Explanation 2A which is same as given above with the addition of the words, brackets and letters ?clause (gg) or� after the words ?under the provisions of�.
[Vide Andhra Pradesh Act 18 of 1953 (w.e.f. 2-12-1953).]
Chandigarh.?Same as in Punjab.
Delhi.?Same as in Punjab.
Gujarat.?In section 60, in sub-section (1),?
(a) in the proviso, after clause (g), insert the following clause, namely:?
?(gg) stipends and gratuities allowed to pensioners of a local authority, and�
(b) in Explanation I, after the brackets and letter ?(g)�, insert the brackets and letters ?(gg)�.
[Vide Code of Civil Procedure (Bombay Amendment) Act, 1948 (Bombay Act 60 of 1948), sec. 2 (w.e.f. 30-11-1948).]
Haryana.?Same as in Punjab.
Himachal Pradesh.?In section 60, in sub?section (1), in the proviso,?
(i) in clause (c), at the end, insert the following:?
?or compensation paid for such houses and buildings (including compensation for the materials and the sites and the land referred to above) acquired for a public purpose�;
(ii) after clause (c), insert the following, clause, namely:?
?(cc) compensation paid for agricultural lands belonging to agriculturists and acquired for a public purposes;�
[Vide Civil Procedure Code (Himachal Pradesh Amendment) Act 6 of 1956.]
Karnataka.?In section 60, in sub-section (1), in the proviso, after clause (p), insert the following clause, namely:?
??(pp) where the judgment?debtor is a servant of the State Government who has insured his life under the rules in force relating to the Official Branch of the Karnataka Government Life Insurance Department,?
(1) in the case of insurance effected prior to the ninth day of May, 1911, the whole of the bonus payable or paid thereunder to such servant, or in the event of his death to his nominee or other person or persons entitled to such bonus under the said rules; and
(2) in the case of insurance effected on or after the ninth day of May, 1911, and such insurance is compulsory, then the bonus in respect of the compulsory premia payable or paid to such servant, or in the event of his death to his nominee or other person or persons entitled to such bonus under the said rules.�
[Vide Civil Procedure Code (Mysore Amendment) Act 14 of 1952.]
Kerala.?In section 60, in sub-section (1), in the proviso?
(i) in clause (g), after the words ?stipends and gratuities allowed to pensioners�, insert the words ?or of a local authority�.
[Vide Kerala Act 13 of 1957, sec. 3 (w.e.f. 1-10-1958).]
[Ed.?This amendment in clause (g) was made prior to the amendment made by the Central act 104 of 1976, sec. 23 (w.e.f. 1-2-1977).]
(ii) after clause (g), insert the following clause, namely:?
?(gg) all moneys payable to the beneficiaries under the Family Benefit Scheme for the employees of the Government of Kerala;�
[Vide Kerala Act 1 of 1988, sec. 2 (w.e.f. 5-1-1988).]
Maharashtra.?In Section 60, in sub-section (1), in the proviso?
(a) after clause (g), the following clause shall be inserted, namely:
?(gg) in the Hyderabad area of the State of Maharashtra, any pension granted or continued by the Central Government or the Government of the former State of Hyderabad or any other State Government, on account of past services or present infirmities or as a compassionate allowance, which is not covered by clause (g);�
(b) after clause (kb), insert the following clause, namely:
?(kbb) the amounts payable under the policies issued in pursuance of the Rules for the Hyderabad State Life Insurance and provident fund, which are not covered under clause (ka) or (kb).
Explanation.?Where any sum payable to a Government servant is exempt from attachment under this clause or clause (gg) such sum shall remain exempt from attachment, notwithstanding the fact that owing to the death of the Government servant the sum is payable to some other person;�
[Vide Maharashtra Act 65 of 1977, sec. 6 (w.e.f. 19-12-1977).]
Pondicherry.? Same as in Tamil Nadu.
[Vide Pondicherry Act 26 of 1968.]
Punjab.?In its application to the State of Punjab including the Pepsu area thereof as it was immediately before the 1st November, 1956,?
(a) in section 60, in sub-section (1), in the proviso,?
(i) in clause (c), for the words ?occupied by him� the following words shall be deemed to be substituted, namely:?
?not proved by the decree?holder to have been let out on rent or lent to persons other than his father, mother, wife, daughter?in?law, brother, sister or other dependants or left vacant for a period of a year or more�.
(ii) after clause (c), insert the following clauses, namely:?
?(cc) milch animals, whether in milk or in calf, kids, animals used for the purposes of transport of draught cart and open spaces or enclosures belonging to an agriculturist and required for use in case of need for tying cattle, parking carts, or stacking fodder or manure;
(ccc) one main residential?house and other buildings attached to it (with the material and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to a judgment?debtor other than an agriculturist and occupied by him:
Provided that the protection afforded by this clause shall not extend to any property specifically charged with the debt sought to be recovered.�
(b) In section 60, after sub?section (2), insert the following sub?sections, namely:?
?(3) Notwithstanding any other law for the time being in force an agreement by which a debtor agrees to waive any benefit of any exemption under this section shall be void.
(4) For the purposes of this section the word ?agriculturist? shall include every person whether as owner, tenant, partner or agricultural labourer who depends for his livelihood mainly on income from agricultural land as defined in the Punjab Alienation of Land Act, 1900.
(5) Every member of a tribe notified as agricultural under the Punjab Alienation of Land Act, 1900, and every member of a scheduled caste shall be presumed to be an agriculturist until the contrary is proved.
(6) No order for attachment be made unless the Court is satisfied that the property sought to be attached is not exempt from attachment or sale.�
[Vide Punjab Relief of Indebtedness Act 7 of 1934, sec. 35 as amended by Punjab Acts 12 of 1940, 6 of 1942 and 14 of 1960 (w.e.f. 30-12-1960).]
Rajasthan.?In section 60, in sub?section (1), in the proviso,?
(i) in clause (b) after the word ?agriculturist,� insert the words ?his milch cattle and those likely to calve within two years,�;
[Vide Rajasthan Act 19 of 1958 (w.e.f. 18-4-1958).]
(ii) after clause (k), insert the following clause, namely:?
?(kk) moneys payable under Life Insurance Certificates issued in pursuance of the Rajasthan Government Servants Insurance Rules, 1953;�
(iii) In section 60, in sub-section (1), after Explanation 3, insert the following Explanation, namely:?
?Explanation 4.?Where any money payable to a Government servant of the State is exempt from attachment under the provision contained in clause (kk), such money shall remain exempt from attachment notwithstanding the fact that owing to the death of a Government servant it is payable to some other person�.
[Vide Rajasthan Act 16 of 1957, sec. 2 (w.e.f. 6-6-1957).]
Tamil Nadu.?In section 60, in sub-section (1), in the proviso, after the words ?stipends and gratuities allowed to the pensioners of the Government�, insert the words ?or of a local authority�.
[Vide Code of Civil Procedure (Madras Amendment) Act (34 of 1950).]
This Act has been extended to Kanya Kumari district and Shen Cottah taluk of the Tirunelveli District by the Madras by the Andhra Pradesh and Madras (Alteration Boundaries) (Act 66 of 1959) by the Madras (Added Territories) Adaptation of Laws Order, 1961.
Uttar Pradesh.?In section 60, in sub-section (1), after Explanation 1, insert the following Explanation, namely:?
?Explanation 1A.? Particulars mentioned in clause (c) are exempt from sale in execution of a decree whether passed before or after the commencement of the Civil Procedure Code (United Provinces Amendment) Act, 1948, for enforcement of a mortgage of charge thereon.�
[Vide the Code of Civil Procedure (Uttar Pradesh Amendment) Act 35 of 1948, sec. 2 (w.e.f. 28-8-1948).]
COMMENTS
Immunity from attachment with regard to residential house is not available to debtor unless he establishes connection between the agricultural operations carried on by him and the house sought to be attached; Paruchuru Narasimha Rao v. Nune Pandu Ranga Rao, AIR 1994 AP 197.
?????
1. For amendments to section 60, in its application to East Punjab, see the Punjab Relief of Indebtedness Act, 1934 (Punjab Act 7 of 1934), sec. 35, as amended by Punjab Acts 12 of 1940 and 6 of 1942.
2. Subs. by Act 104 of 1976, sec. 23, for ?an agriculturist� (w.e.f. 1-2-1977).
3. Ins. by Act 104 of 1976, sec. 23 (w.e.f. 1-2-1977).
4. For such a notification, see Gazette of India, 1909, Pt. I, p. 5.
5. Subs. by the A.O. 1937, for ?the G.G. in C.�
6. Subs. by Act 9 of 1937, sec. 2, for clauses (h) and (i). The amendments made by that section have no effect in respect of any proceedings arising out of a suit instituted before 1st June, 1937, see Act 9 of 1937, sec. 3.
7. The words ?and salary, to the extent of the first hundred rupees and one-half the remainder of such salary� omitted by Act 5 of 1943, sec. 2.
8. Subs. by Act 5 of 1943, sec. 2, for clause (i) and proviso.
9. Subs. by Act 26 of 1963, sec. 2, for ?the first hundred rupees�.
10. Subs. by Act 104 of 1976, sec. 23, for ?two hundred rupees and one-half the remainder� (w.e.f. 1-2-1977).
11. Subs. by Act 46 of 1999, sec. 6, for ?four hundred rupees� (w.e.f. 1-7-2002).
12. Ins. by Act 66 of 1956, sec. 6 (w.e.f. 1-1-1957).
13. Subs. by Act 104 of 1976, sec. 23, for the proviso (w.e.f. 1-2-1977).
14. Ins. by Act 66 of 1956, sec. 6 (w.e.f. 1-1-1957).
15. Subs. by Act 104 of 1976, sec. 23, for clause (j) (w.e.f. 1?2?1977).
16. Subs. by Act 9 of 1937, sec. 2, for ?1897�.
17. Ins. by Act 104 of 1976, sec. 23 (w.e.f. 1?2?1977).
18. Subs. by Act 9 of 1937, sec. 2, for clause (l).
19. Subs. by Act 5 of 1943, sec. 2, for ?public officer�.
20. Subs. by the A.O. 1937, for ?G.G. in C.�
21. Subs. by Act 5 of 1943, sec. 2, for ?any such officer or servant�.
22. Subs. by A.O. 1937, for ?any law passed under the Indian Councils Acts, 1861 and 1892�.
23. Subs. by Act 104 of 1976, sec. 23, for Explanation 1 (w.e.f. 1?2?1977).
24. Subs. by Act 104 of 1976, sec. 23, for ?Explanation 2.?In clauses (h) and (i)� (w.e.f. 1?2?1977).
25. Ins. by the A.O. 1937.
26. Subs. by Act 104 of 1976, sec. 23, for ?3� (w.e.f. 1?2?1977).
27. Subs. by Act 5 of 1943, sec. 2, for ?public officer�.
28. Subs. by the A.O. 1950, for ?a Federal Railway�.
29. Clause (ii) omitted by the A.O. 1948.
30. The word ?railway or� omitted by the A.O. 1950.
31. Ins. by Act 104 of 1976, sec. 23 (w.e.f. 1-2-1977).
32. Ins. by Act 104 of 1976, sec. 23 (w.e.f. 1-2-1977).
33. The letter and brackets ?(a)� rep. by Act 10 of 1914, sec. 3 and Sch. II. 34. The word ?or� rep. by Act 10 of 1914, sec. 3 and Sch. II.
35. Clause (b) rep. by Act 10 of 1914, sec. 3 and Sch. II.
