1. The defendant-judgment-debtor in a decree for money is the revision petitioner. She is employed as a Programme Announcer in the All India Radio, Kozhikode, an establishment of the Central Government.

The decree-holder applied to attach her salary to realise the amount. She gets a total emolument of Rs. 1046-50 as shown hereunder:

Table:1

The lower court has ordered to attach Rs. 200/- per month from her salary. This is challenged in this revision petition.

2. According to the petitioner's counsel the amount received by the petitioner by way of Dearness Allowance and House Rent Allowance are not attachable. It is further submitted that out of her emoluments the petitioner pays Rs. 60/ per month towards Provident Fund subscription and that also has to be excluded in reckoning the portion of the salary that can be attached. The question is whether this is right.

3. The proviso to S.60 (1) CPC. contains the particulars of the items which are not attachable and to our purpose clauses (i), (ia), (k), (1) and Explanation II alone need be looked into. They read as follows:

"60. Property liable to attachment and sale in execution of decree (1)

Provided that the following particular