M. H. S. ANSARI, J.

( 1 ) THESE three Civil Revision Petitions are filed by the petitioner-judgment debtor against an order of attachment made by the Court of District Munsif, madhira, Khammam District for execution of the decree for money in the suits filed by the respective respondents. The petitioner is an Employee of the government working in the office of the Executive Engineer and is a government employee. The petitioner is drawing a gross salary of rs. 5,602/ -. The particulars of the salary and the deductions made therefrom are as under: Deductions:

Pay

Rs. 3,750-00

GPF

Rs. 400-00

D. A.

Rs. 1,093-00

GPF Advance

Rs. 416-00

H. R. A.

Rs. 469-00

APGLI

Rs. 125-00

A. H. R. A.

Rs. 150-00

Group Insurance

Rs. 30-00

C. A.

Rs. 140-00

Profession Tax

Rs. 20-00

Gross Total

Rs. 5,602-00

F. A.

Rs. 100-00

APCO

Rs. 150-00

Total Recoveries

Rs. 1,241-00

( 2 ) THE short question that arises for consideration in the above Revision petitions is relating to the scope and interpretation of the term salary" used in Clause (i) of the proviso to sub-section (1) of Section 60 of the Code of Civil procedure.

( 3 ) THE expression "salary" has been defined in Explanation II as the total monthly emoluments excluding any allowances declared exempt from attachment under the provisions of Clause (1) derived by a person from his employment whether on duty or on leave.

( 4 ) UNDER Clause (1), any allowances declared exempt from attachment by a notification in the Official Gazette by the appropriate Government and any subsistence grant or allowance made to a Government servant while under suspension are exempt from attachment.

( 5 ) SECTION 60 of the Code of Civil Procedure specifies the property liable to attachment and sale in execution of decree. Proviso to sub-section (1) of section 60 exempts from attachment or sale in execution of any decree, the items of property specified in Clauses (a) to (p ). Insofar as the salary is concerned, it is specified in Clause (i) and it is exempt from attachment to the extent of first Rs. 400/- and 2/3rds of the remainder in execution of any decree other than decree for maintenance. The salary referred to in clause (i) has been defined in Explanation II and in the said definition, allowances declared exempt from attachment under provisions of Clause (1) are excluded from the definition of salary.

( 6 ) IN the circumstances, it has to be held that (after exlcuding) the allowances forming part of the emoluments which are declared to be exempt from attachment under Clause (1) have to be first excluded from the salary, and thereafter the statutory exemptions from attachment prescribed in Clause (i) have to be given effect to for ascertaining the attachable portion of the salary.

( 7 ) THE allowances permissible under Clause (1) have thus to be first deducted from the total emoluments received by an employee to arrive at his salary. That is so, in view of the definition of the "salary" in Explanation ii as noted above. The total monthly emoluments so left after deducting the allowances permissible under Clause (1) are termed "salary" within the meaning of the Explanation II. In the execution of a decree, salary to the extent of the first Rs. 400/- and 2/3 rds of the remainder in execution of any decree other than a decree for maintenance are exempt under Clause (i) of the proviso to sub-section (1) of Section 60.

( 8 ) A joint reading of the said provisions of Clauses (i) and (1) and the definition of salary in Explanation II would thus show that the intendment or the scheme under the Code of Civil Procedure is that the allowances under cluase (1) have to be first deducted and thereafter the salary has to be determined of which Rs. 400/- plus 2/3rds of the remainder which is exempt under Clause (i), has to be taken into account and deducted. The remaining would be the balance of the salary which is attachable.

( 9 ) APPLYING the above principle to the instant case, the Provident Fund, dearness Allowance, House Rent A

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