Second judgment debtor in O.S.97 of 1988 of the Additional Sub Court, North Paravur is the revision petitioner. Decree holder/first respondent filed E.A. 254 of 1991 in which he sought attachment of the salary of the revision petitioner. By the impugned order. the lower court ordered attachment of Rs. 500/-per month from the salary of the second judgment debtor and Rs. 400/- per month from the salary of the 3rd judgment debtor. As noticed, the 2nd judgment debtor/revision petitioner challenges the said order of attachment of his salary.

2. According to the learned counsel for the revision petitioner, there is no attachable portion in the salary of the revision petitioner. He produced salary certificate of the revision petitioner. The same is as follows:

The total salary of the revision petitioner is Rs. 2787/-., According to the revision petitioner, D.A., C.C.A., H.R.A. and deductions towards G.P.F., FBS and LIC are to be excluded from the salary for deciding the attachable portion.

3. The proviso to S.60(1) C.P.C. enumerates the properties that are not liable for attachment. As per clause (1) allowances forming part of the emoluments notified by the government in the offi