Code of Civil
Procedure Section
ATTACHMENT
160.
Property liable to attachment and sale in execution of decree.—
(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
particulars 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 of 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 pensions;
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[one thousand
rupees] and two third of the remainder] 11[in execution of any
decree other than a decree for maintenance]:
12[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 deeree.]]
11[(ia)
one-third of the salary in execution of any decree for maintenance;]
13[(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, 14[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;
3[(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 a
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;]
15[(1)
any allowance forming part of the emoluments of any 16[servant of
the 17[Government]] or of any servant of a railway company or local
authority which the 18[appropriate Government] may by notification
in the Official Gazette declare to be exempt from attachment, and any
subsistence grant or allowance made to 19[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 20[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.
21[Explanation
1. —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.]
22[23[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 (1), derived by a person from his employment whether on duty or on
leave.]
24[Explanation
25[III].—In clause (1) “appropriate Government” means—
(i) as respects any 26[person]
in the service of the Central Government, or any servant of 27[a
Railway Administration] or of a cantonment authority or of the port authority
of a major port, the Central Government;
28* *
* * *
(iii) as respects any other 16[servant
of the 17[Government]] or a servant of any other 29***
local authority, the State Government.]
30[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.]
30[(IA)
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 31*** 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 31***
31* *
* * *
Note.
1. For amendments to s. 60,
in its application to East Punjab, see the Punjab Relief of Indebtedness Act,
1934 (Pun. Act 7 of 1934), s. 35, as amended by Pun. Acts 12 of 1940 and 6 of
1942.
2. Subs. by Act 104 of 1976,
s. 23, for “an agriculturist” (w.e.f. 1-2-1977)
3. Ins. by s. 23, ibid.,
(w.e.f. 1-2-1977).
4. For such a notification,
see Gazette of India, 1909, Pt I, p. 5.
5. Such by the A.O. 1937,
for “the G.G. in C.”
6. Subs. by Act 9 of 1937,
s. 2, for cls. (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 ibid., s. 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, s. 2.
8. Subs. by s. 2, ibid., for
clause (i) and the proviso.
9. Subs. by Act 26 of 1963,
s. 2, for “the first hundred rupees”.
10. Subs. by Act 46 of 1999,
s. 6, for “four hundred rupees” (w.e.f. 1-7-2002).
11. Ins. by Act 66 of 1956,
s. 6.
12. Subs. by Act 104 of
1976, s. 23, for the proviso (w.e.f. 1-2-1977).
13. Subs. by s. 23, ibid.,
for clause (j) (w.e.f. 1-2-1977).
14. Subs. by Act 9 of 1937,
s. 2, for “1897”.
15. Subs. by Act 9 of 1937,
s. 2, for the original clause (l), see also footnote 17.
16. Subs. by Act 5 of 1943,
s. 2, for “public officer”.
17. Subs. by the A.O. 1950
for “crown”.
18. Subs. by the A.O. 1937,
for “G.G. in C”.
19. Subs. by Act 5 of 1943,
s. 2, “any such officer or servant”.
20. Subs. by the A.O. 1937,
for “any law passed under the Indian Councils Act 1861 and 1892”.
21. Subs. by Act 104 of
1976, s. 23 for Explanation I (w.e.f. 1-2-1977).
22. Added by Act 9 of 1937,
s. 2, The amendments made by that section shall not effect in respect of any
proceeding arising out of any suit instituted before 1st June, 1937, see ibid.,
s. 3.
23. Subs. by Act 104 of
1976, s. 23, “Explanation 2. —in clauses (h) and (i)” (w.e.f. 1-2- 1977).
24. Ins. by the A.O. 1937.
25. Subs. by Act 104 of
1976, s. 23, for “3” (w.e.f. 1-2-1977).
26. Subs. by Act 5 of 1943,
s. 2, for “Public officer”.
27. Subs. by the Act A.O.
1950, for “a Federal Railway”.
28. Clause (ii) omitted by
the A.O. 1948.
29. The words “railway or”
omitted by the A.O. 1950.
30. Ins. by Act 104 of 1976,
s. 23 (w.e.f. 1-2-1977).
31. The brackets and letter
“(a)”, the word “or” and clause (b) rep. by Act 10 of 1914, s. 3 and the Second
Schedule.
Code of Civil
Procedure Section
