( 1 ) THIS revision petition is filed being aggrieved by the judgment and order dated 17-9-1997 passed by the Additional Subordinate Judge, Eluru in E. A. No. 217 of 1997 in E. P. No. 82 of 1997 in OS No. 74 of 1991. By the impugned order, the Court below rejected the petition filed by the decree-holder, on the ground that the pension of the respondents cannot be attached. The Court below relied upon a judgment of the High Court of Sindh reported in AIR (29) 1942 page 19 and also the judgment of the High Court of Madras reported in 1940 MWN page 1150. The learned Counsel for the petitioner strenuously contended that under Section 60 of CPC, pension is not attachable, but the commuted pension can be attached. Whereas, on the side of the respondents, reliance is placed on the judgment of Supreme Court reported in Union of India v. Wing Commander, R. R. Hingorani, (1987) 2 SCJ 60, and also the judgment of the Madras High Court reported in C. Gopaiachariar v. Deepchand Sowear, AIR 1941 Mad. 207, contending that the commuted pension also cannot be attached, since it is also a pension amount.

( 2 ) FROM the reading of the judgment of the High Court of Madras, (supra), I find that the High Court of Madras interpreting Section 11 of the Pensions Act, 1871, held that even the commuted pension cannot be attached in pursuance of an execution of a decree. I think it appropriate to extract the relevant portion of the said judgment as under:"in the present case it was urged in the Courts below, and the same contention is repeated in this Court, that the commuted portion of the pension is not attachable by reason of the provisions of Section 11, Pensions Act, which runs as follows: No pension granted or continued by Government on political considerations, or on account of past services or present infirmities or as a compassionate allowance, and no money due or to become due on account of any such pension or allowance, shall be liable to seizure, attached or sequestration by process of any Court in British India, at the instance of a creditor, for any demand against the pensioner, or in satisfaction of a decree or order of any such Court. Reliance is specially placed on the clause "and no money due or to become due on account of any such pension or allowance" because in view of the Bench decision in 58 Mad 469 ( 35) 22 AIR 1935 Mad 249, it is not really possible for the petitioner to contend successfully that the commuted portion of the pension is still pension so as to bring these cases under the first portion of the Section. The question therefore is whether the commuted portion of the pension - I am using these words; "commuted portion of the pension" as they are the words employed in the rule relating to this subject which defines the legal effect of an order of commutation, namely Rule 6 (2) of Civil Pensions (Commutation) Rules - is "money due or to become due on account of pension. "the point is not covered by any authority; in any case no authority bearing on it has been quoted before me and no judicial interpretation of the words "on account of " has been brought to my notice. The phrase is a phrase used in ordinary parlance and it is certainly not a term of art which has acquired a definite or precise meaning in law. The ordinary dictionary meaning of the phrase has to be ascertained and applied to the facts of the present case. The meaning given in the New English Dictionary as well as in Websters Dictionary is for the sake of by reason of or because of. Now can it be said that the commuted portion of the pension is not money due on account of the pension? Though the pension has been commuted, still can it be said that money due because of, or by reason of such commutation is not money due on account of the pension? It is brought to my notice by the learned Advocate for the petitioner that Section 10 which relates to commutation of pension is part of Chapter III which is headed "mode of Payment". In other words