1. What is the nature and character of the amounts realised by attachment of the salary of the judgment debtor in execution of a decree for money beyond the permissible period of twenty four months? The learned single Judge has referred the Civil Revision Petitions filed by the judgment debtor to the Division Bench for an authoritative pronouncement on this vexed question.

2. The decree for money in O.S. No. 258/1989 on the file of the court of the Subordinate Judge of Thrissur was put into execution in E.P. No. 601/1993 for attachment of the salary of the judgment debtors. The attachment of the salary of 2017 (2) Kerala Law Times 306 the second judgment debtor ceased after 24 months even though the attachment of the salary of the first judgment debtor continued beyond. It transpires that a sum of Rs. 15,920/- is lying in court deposit towards the amount collected for the period exceeding 24 months for which rival claims have now been made. The decree holder has filed E.P. No. 343/2004 to recover the said amount by attachment whereas the first judgment debtor has filed C.A. No. 67/2001 for refund of the amount collected in excess.

3. The execution court though has dismissed E.P. No. 343/2004 held that the decree holder can withdraw the amount on the ground that the amount deposited in excess has now become part of the decree debt. The execution court has on the same reasoning held that the first judgment debtor is not entitled to get refund of the amount deposited in excess and dismissed C.A. No. 67/2001. The separate orders passed in E.P. No. 343/2004 and C.A. No. 67/2001 are challenged in these Civil Revision Petitions under Section 115 of the Code of Civil Procedure, 1908.

4. We heard Mr. G. Sreekumar Chelur, Advocate on behalf of the first judgment debtor and Mr. M.S. Narayanan, Advocate on behalf of the decree holder as well as Mr. P.G. Jayasankar, Advocate as amicus curiae.

5. Section 60 (1)(i) of the Code of Civil Procedure, 1908 (the CPC for short) provides for the execution of a decree for money by attachment of the salary of the judgment debtor and is extracted hereunder:-

60. Property liable to attachment and sale in execution of decree:- (1) The following property 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 other 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) xxx xxx

(b) xxx xxx

(c) xxx xxx

(d) xxx xxx

(e) xxx xxx

(f) xxx xxx

(g) xxx xxx

(h) xxx xxx

(i) salary to the extent of the first one thousand rupees and two thirds of the remainder in execution of any decree other than a decree for maintenance.

Provided that where any part of such portion of the salary as is liable to attachment has been under attachment, whether continuously or intermittently, for a total period of twenty-four months, such portion shall be exempt from attachment until the expiry of a further period of twelve months, and, where such attachment has been made in execution of one and the same decree, shall, after the attachment has continued for a total period of twenty-four months, be finally exempt from attachment in execution of that decree-(ia) one-third of the salary in execution of any decree for maintenance.

Thus salary to the extent of the first one thousand rupees and two-thirds of the remainder shall be exempt from attachment in execution of a decree for money except that in the case of a decree for maintenance. Similarly the attachable