AWADH NARAIN RAI Vs. ABDUL HAFIZ

JUDGEMENT

(1.) TWO questions of general importance arise in this execution second appeal. The first question is whether the amount which is deducted from the salary of a Government ser vant for payment into his provident fund is attachable or not under Section 60(1) (k) of the Code of Civil Procedure, hereinafter referred to as the Code, in execution of a decree. The second question is whe ther the dearness allowance and the interim relief forms part of the salary or are exempt from attachment.

(2.) ON behalf of the decree-holder it is contended that the amount so deducted for deposit in the provident fund is a part of the salary and is not exempt from attachment. The contention on behalf of the judgment-debtor, however is that it is a compulsory deposit and is exempt from attachment. In Section 60 of the Code the properties which are not liable to attachment or sale are stated. Sub-section (1) (k) of Section 60 of the Code reads as follows: -

(3.) IT is also clear that it is not attachable in view of the provisions of Section 60 (1) (k) of the Code. The question in this case is not with regard to any amount which is deposited in the provident fund ac count but in respect of an amount which is deducted from the salary for the above purpose. As a matter of fact, it was contended that the amount which is deducted from the salary for the purpose of the payment in the provident fund account is also attachable. This ar gument appears to be based on the absence of the words 'a subscrip tion to in Section 60(1) (k), but it is evident that Section 60(1)(k) itself refers to the Provident Funds Act, 1925 and the very words 'com pulsory deposit' are defined in the Provident Funds Act. It has been seen that even a subscription to the Provident Fund comes within the definition of compulsory deposit. In my opinion, the words 'com pulsory deposit' in Section 60 (1) (k) will also include a subscription to the provident fund. The same definition as in the Provident Funds Act would be applicable to all compulsory deposits made under Sec tion 60(1) (k) of the Code.