Important points" Once attachable portion of salary is determined and fixed with reference to the guidelines in Section 60(1) clauses (i) (l) (o) r/w explanation II, the scheme of the Section does not seem to visualise any more deduction from remainder salary- The deductions referable to clauses (k) (ka)(kk) do not attach to the monthly subscriptions payable to Provident Fund or insurance policies etc. as held in series of decisions of the High Court of Kerala and finally reiterated in v.
" The exclusion of monthly subscriptions made towards provident fund and insurance policies by the respondent is contrary to law- But deduction of Rs. 7,000/-made towards attachment order of the court, however, stands on a different footing and was rightly excluded by the petitioner-The formula adopted by the petitioner for fixing the attachable portion of salary cannot be legally sustained.

1. The sole question arising in this O.P. filed under Article 227 of the Constitution of India is whether the monthly allowances of salary drawn by an employee of Life Insurance Corporation of India are exempt from attachment in execution of money decree passed against him by a civil court.

2. The decree holder who obtained a compromise decree dated 6.2.2014 against the judgment debtor sought to attach a sum of Rs. 28,856/-from his salary in E.P.No.86/2015 on the file of Sub Court, Pathanamthitta. The judgment debtor is employed as a Development Officer in the branch of LIC of India, Chengannur. His gross emoluments per month amount to Rs. 74,283/-. The monthly allowances drawn by him fall under three heads, namely, Dearness Allowance (Rs. 21,837/-), House Rent Allowance (Rs. 3,404/-) and fixed allowance (Rs. 360/-) and they together form an aggregate amount of Rs. 25,601/-. The pay particulars of the judgment debtor show that net salary drawn is exclusive of the monthly deductions towards court attachment (Rs. 7,000/-), contribution to Provident Fund (Rs. 4,864/-) and insurance premium (Rs. 92/-). The decree holder while quantifying the attachable portion excluded these monthly deductions also from the gross salary.

3. The judgment debtor does not seem to have contested the execution proceeding before the lower court. The court below has taken a view that the allowances of salary drawn by the judgment debtor are exempt from attachment and dismissed E.A.No.52/2018 for attachment of salary by an order passed on 25.5.2018. It also refused to order attachment of any amount from the salary, as according to it, no portion liable to attachment was left thereafter on account of the periodic deductions.

4. The decree holder being aggrieved, challenges the order dated 25.5.2018 in this proceeding.

5. In this proceeding also, respondent/judgment debtor did not appear and contest. Accordingly, the learned counsel for the petitioner/the decree holder alone was heard.

6. Salary of an employee sought to be attached in execution of a money decree against him is neither wholly attachable nor wholly exemptible under law. The permissible limit of salary liable to attachment under law is determined and fixed with reference to certain parameters delineated in Section 60 (1) of the Code of Civil Procedure (for short 'the Code'). The maximum amount of salary liable to attachment, the classes of persons and the categories of allowances exempt from attachment are mentioned in Section 60 (1) (i),(l) and (o) r/w explanation II of the Code.

7. These provisions are extracted below;

“Section 60(1)(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:]

…..........x........x..........x..............x

Section 60(1) (l) any allowance forming part of the emoluments of any [servant of the Government] or of any servant of a railway company or local authority which the [appropriate Government] may, by notification in the Official Gazette, declare to be exempt from attachment, and any subsistence grant or allowance made to [any such servant] while under suspension;].

…...........x..........................x......................x

Section 60(1) (o) any allowance declared by [any Indian law] to be exempt from liability to attachment or sale in execution of a decree; and

….........x.............x..............x

[Explanation II--In clauses (i) and (ia), “salary” means the total monthly emoluments, excluding any allowance declared exempt from attachment under the provisions of clause(l), derived by a person from his employment whether on duty or on leave.]

Section 60 (1) of the Code envisages that in the case of execution of a decree for money other than maintenance, the portion available for attachment shall be limited to the one third of the remainder available after initial deduction of Rs. 1,000/- from the salary of judgment debtor. The identification of the one