K VENKATESWARLU Vs. D RANGA REDDY

JUDGEMENT

(1.) The question which has been referred to for a decision of the Division Bench is as to whether dearness allowance and house rent allowance can be subject matter of an order of attachment in terms of Section 60 of the Code of Civil Procedure.

(2.) Sub-section (1) of Section 60 CPC provides for the properties specified therein which are liable to attachment and sale in execution of the decree. The proviso appended thereto however states that the matters specified therein would not be liable to such attachment or sale which includes (i) salary to the extent of the first four hundred rupees and two-thirds of the remainder in execution of any decree other than a decree for maintenance.

(3.) We are not concerned with a decree for maintenance in the instant case. Clause (1) of the said proviso exempts any allowance forming part of any emoluments of any servant of the Government or of any servant of a Railway company or local authority which the appropriate Government may, by notification in the Official Gazette, declare to be exempt from attachment and any subsistence grant or allowance made to any such servant while under suspension.