Attachment of salary u/s 60 (1) (i) proviso
V V SATYANARAYANA
(Querist) 18 February 2009
This query is : Resolved
Sirs,
As per proviso to Section 60 (1) (i), where any part of the portion of the salary is under attachment continuously or intermittently for a period 24 months, that portion of the salary is exempt from attachment for a further period of 12 months. It continues to read as if any attachment under the same decree, continued continously or intermittantly for a period of 24 months, that decree is exempt from attachment.
I have a point to ask to my learned friends that if under X decree a deduction continued for 24 months from 1.1.2007 to 31.12.2008, can a deduction under Y decree received in the month of February'2009, be made from the salary for February'2009.
Shall be thankful for clarification in the matter.
PALNITKAR V.V.
(Expert) 19 February 2009
Proviso to sec 60[1][i] which I am reproducing below for ready reference makes the position very clear. The salaray can be attached after a gap of 12 months in execution of second decree.
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;
A. A. JOSE
(Expert) 19 February 2009
I fully endorse the above views.
R.S.Rajesh
(Expert) 20 February 2009
THE PORTION OF THE SALARY WHCIH WAS ATTACHED EITHER CONTINUOSLY OR INTERMITTANTLY FOR A PERIOD OF 24 MONTHS, IS EXEMPT FROM ANY ATTACHMENT UNTILL THE EXPIRY OF PERIOD OF 12 MONTHS.THIS EXEMPTION IS NOT WITH REFERNCE TO THE SAME OR DIFFERENT DECREES. THEREFORE, IN MY VIEW, THERE CANNOT BE ATTACHMENT OF THE SAME PORTION OF SALARY TILL THE EXPIRATION OF 12 MONTHS . HENCE THE DEDUCTIONS CANNOT BE DONE FROM THE MONTH OF FEBRUARY 09.
