( 1 ) M/s. Belrex India Ltd. Calcutta a decree for recovery of Rs. 1,83,641. 48 besides interest and costs against Singhal Electric Company and its partners. The judgment debtors were carrying on business in a shop at 1868, Mahalaxmi Market, Bhagirath Palace, Chandni Chowk, Delhi. The goods lying in the shop were attached by actual seizure. A local commissioner put his own lock and seal at the shop. The attached goods have since been removed from the shop and it is lying vacant. The decree holder states that the said shop is only asset of the judgment debtors known to the decreeholder, that they are not in a position to run business in the shop as they have no funds and it will be futile to restore possession of the shop to them. The decree-holder states that it is willing to take possession of the shop in order to run a show room-cum-retail sale depot, and to adjust Rs. 2000. 00 per month for use and occupation of the shop from the amount of the decree. Thus it is prayed that the possession of the vacant shop be handed over to the decree holder and the amount for use and occupation be fixed and it be allowed to adjust the same towards the amount due from the judgment debtors.

( 2 ) THE judgment debtors submit that the shop is tenanted premises, that the shop cannot be transferred or handed over to the decree-holder to enable it to realisg the decretal amount, that the tenancy premises are not attachable or saleable. It is submitted that judgment debtors have no saleable interest in the tenancy rights of the shop and have no right to transfer it and therefore it is not liable to be attached or sold in execution of the decree for recovery of money.

( 3 ) SECTION 60 (1) of the Code of Civil Procedure reads as under : "60 (1) The following properly 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 orher 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) to (kb) xx x X (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 accomodation apply. " The properties mentioned in section 60 (1) of the Code of Civil Procedure are liable to be attached and sold in execution of a decree i. e. a decree for the recovery of money. The sub-section also provides that all other saleable pro perty belonging to the judgment debtor or over which he has a disposing power for his own benefit may be attached. Thus it means that all properties whether movable over which the judgment debtor has disposing power and which is capable of being sold may be attached. The property in order to be attachable under this sub-section must be (i) saleableproperty and (ii) capable of being transferred. Property which is not capable of being transferred cannot be attached. If tranfer of property is prohibited by law it cannot be attached. The proviso to Section 60 (1) of the Code provides what properties are exempt from attachment. Clause (kc) of the proviso as set out above exempts from attachment the interest of a tenant in residential building to which the Rent Control Act is applicable. The premises where the judgment debtors were carrying on business is a shop at Bagirath Palace, Delhi and is governed by the Delhi Rent Control Act, 1958. Mr. Sharma, learned counsel for the decree-holder submits that the shop, being non-residential building though governed