1. The only question that arises for determination in this revision filed by M/s Bharat Bakers, decree-holder in O.S. No. 105/78; on the file of the Subordinate Judge, Kozhikode, is whether the Dearness Allowance, Special Allowance and House Rent Allowance granted to the judgment debtor, the respondent herein, who claims to be an employee of the Central Bank of India, Calicut is liable to be attached or not.

2. The revision petitioner obtained a money decree against the respondent herein. While steps were taken in execution for attachment of the salary of the respondent, he resided the execution on the ground that he is entitled to the benefit of clause (1) of S.60 of the Code of Civil Procedure. The decree holder sought to attach the salary of the judgment debtor at the rate of Rs. 466/- per mensem. The judgment debtor contended that he is an employee of a nationalised bank, that his basic pay is only Rs. 580/-, special allowance is Rs. 171/-, D. A. Rs. 494.86 and H.R.A. is Rs. 75/- and his total emolument is Rs. 1320.86 and that in view of the fact that he is an employee in a nationalised bank, he is entitled to the benefit of S.60 (1) of the Code of Civil Procedure. T