Attachment of Pay and Allowances for Debt
107-B. When the pay of a Government servant is attached by any order of a Court of Law, it is the duty of the officer receiving the attachment order to see that the proper deduction is made in satisfaction of such order from the pay of the Government servant concerned, and he shall keep a record of such deductions in Form no. 9.
When a Government servant is adjudged insolvent, the attachable portion of his salary vests in the Court that passed the order of insolvency or the Receiver appointed by the Court. The amounts which have been under attachment in execution of the decree against the insolvent shall also, after the order of insolvency vest in the Court that passed the order or the Receiver, as the case may be. The attached amounts instead of being sent to the various Courts which issued the orders of attachment should be sent to the Insolvency Court or the Receiver, as the case may be, for pro rata distribution among all the creditors of the insolvent Government servant.
NOTE(1) The extent to which the emoluments of a Government servant are exempt from attachment for debt is laid down in sub-section ? of section 60 of the Code of Civil Procedure, 1908. The following is an extract of the relevant provisions of the said sub-section as amended by the Code of Civil Procedure (Amendment) Act, 1976 brought into force from February 1, 1977:
"60. (1) The following property is liable to attachment ..........in execution of a decree :
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Provided that the following particulars shall not be liable to such attachment namely :
(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 :
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 ;
(i-a) one-third of the salary in execution of any decree for maintenance ;
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(1) any allowance forming part of the emoluments of any servant of the Government........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 ;
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Explanation 2In clause (i) and (i-a) salary means the total monthly emoluments, excluding any allowance declared exempt from attachement under the provisions of clause (l) derived by a person from his employment whether on duty or on leave.
Explanation 3In clause (1) appropriate Government means :
"(i) as respects any person in the service of the Central Government......., the Central Government;
(ii) as respects any other servant of the Government, or a servant of any other local authority, the State Government."
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Explanation 4For the purposes of this proviso wages includes bonus and labourer includes a skilled, unskilled or semi-skilled labourer.
NOTE(2) The following allowances payable to any servant in the service of the State Government have been declared to be exempt from attachment by order of a Court, namely :
(1) All kinds of travelling allowances;
(2) All kinds of conveyance allowances ;
(3) All allowances granted for meeting the cost of :
(a) uniforms, and
(4) All allowances granted as compensation for higher cost of living in localities considered by Government to be expensive localities, including hill stations ;
(5) All house rent allowances ;
(6) Dearness allowance or any other allowances granted to provide relief against the increased cost of living.
(7) A foreign allowance of frais de representation, in the case of Diplomatic Missions, assigned to Officers serving in posts abroad.
(8) Childrens Education Allowance (whether described as such or as children educational assistance or any other manner).
(9) All amounts paid by way of reimbursement of medical expenses.
(10) Amounts granted as Interim Relief on the basis of Interim Report of the Pay Commission.
NOTE(3) Dearness pay, which is really a part of the dearness allowance and is treated as pay for certain specific purposes only is also exempt from attachment by order of a Court.
107-B. (I) In accordance with the above provision, the maximum amount attachable by a Civil Court, for decrees other than decrees for maintenance, is to be calculated thus :
If the total gross emoluments earned by the Government servant are represented by X, and the allowances declared to be exempt from attachment (vide note 2 to paragraph 107-B) and the subsistence grant or allowance to such Government servant if he is under suspension, are
represented by Y, the amount attachable, if any, is
NOTEThe decrees awarded by Courts prior to February 1,1977 would have been based upon the limit of first two hundred rupees and one half of the remainder in force from September 4, 1963, or the limit of the first one hundred rupees and one-half of the remainder, in force prior to that date. Such decrees would continue to be valid until revised by the Courts.
107-B. (II) (1) If an order of attachment against a Government servant is received before a previous order of attachment against the same Government servant has been fully complied with, the recoveries shall be made by the disbursing officer so long as the total amount recoverable with reference to the attachment orders is within the maximum limits prescribed in paragraph 107-B (I).
(2) If a new attachment order has the result of the total attachable amount exceeding the maximum limit prescribed, the disbursing officer shall return the new attachment order to the Court concerned with a Statement showing :
(i) particulars of the existing attachment(s) ;
(ii) particulars of the amount(s) withheld and paid up-to-date into the Court(s) concerned ;
(iii) the amount(s) remaining to be recovered.
107-B. (III) Any deduction which may have to be made on account of subscriptions to provident funds recognised by Government, instalments in repayment of advances from the General Provident Fund, taxes on income payable by the Government servant and dues of Co-operative Societies and debts due to Government should be made from the non-attachable portion of the Government servants salary.
107-B. (IV) Without prejudice to the appropriate provisions of the Code of Civil Procedure, as amended from the time to time, the procedure to be followed by the drawing and disbursing officers in making recoveries from pay of Government servants of amounts in compliance with attachment orders issued by Courts, shall be regulated in accordance with the following rules :
(1) Subject as hereinafter provided in this rule, the gross amount of pay and allowances shall be drawn on a pay bill, but only the net amount, after deducting the amount recoverable under the attachment order, shall be disbursed to the Government servant concerned. The authority whose duty it is to make the deductions is responsible for remitting the amounts without undue delay to the Court concerned.
(2) In the case of an attachment order issued by a Court in India against a Government servant on leave out of India, whose leave salary is disbursed in the United Kingdom the appropriate authority in India namely, the Accountant General in the case of gazetted Government servants, and the departmental drawing officer acting as or on behalf of the Accountant General in the case of others, will be responsible for drawing the amounts recoverable monthly in compliance with the attachment order and remitting them to the Court concerned, unless timely intimation is received by him of the death of the Government servant or of any other event necessitating the discontinuance of such payments. The transactions will not, however, be carried through before the 10th of the month following that to which the portion of the leave salary for the time being withheld relates. The recovery of Income-tax (and super-tax) will be made wholly from the portion of the leave salary disbursed in the United Kingdom.
The Comptroller and Auditor General will issue such instructions as may be necessary in order to ensure that the amounts that will have to be deducted in compliance with the attachment order are specified in the original or amended English Leave Salary Certificate of the Government servant concerned with necessary directions to the disbursing authority in the United Kingdom to make the corresponding reductions in the monthly bills presented to it for payment.
NOTEThe provisions of this sub-rule apply mutatis mutandis to other cases in which the salary or allowances of a Government servant subject to an attachment order issued by a Court in India are to be disbursed outside the local limits to which the Code of Civil Procedure, 1908 for the time being extends.
(3) In cases in which judgment-debtor does not sign the acquittance roll and intentionally allows his pay to remain undisbursed, or the judgment-debtor being a gazetted Government servant, or not being a gazetted Government servant but being permitted to draw his pay on a separate pay bill and drawing his pay regularly in order to evade payment on account of an attachment order issued by a Court of Law, the head of the office or in the case of gazetted Government Servant or of a Government servant treated in this respect like a gazetted Government servant, the administrative officer of the department concerned may draw the pay of the judgment-debetor in satisfaction of the attachment order, subject to the prescribed restrictions, and remit the amount to the Court concerned.
(4) The amounts drawn under sub-rules (2) and (3) above shall be treated in the accounts in the same way as leave salary or pay drawn by the Government servant concerned the particulars of the attachment order being cited in the pay bill or the acquittance roll, as the case may be, as an authority for the charge, and the Courts receipts for the amounts shall be filed with the attachment register or such other suitable record as may be kept by the drawing officer.
107-B. (V) The cost, if any, of the remittance to a Court of money realized under its attachment order shall be deducted from the amount realized and the net amount remitted to the Court.