Bapna, J.—This is a second appeal, by the judgment debtor in execution proceedings.

2. The respondent obtained a decree for recovery of Rs. 292/14/- on 17th August, 1938 and thereafter in execution proceedings, the decree holder and the judgment debtor made a settlement by which the decree became payable by instalments subject to certain conditions, one of which was that the decree holder was declared to be entitled to interest at 12% pet year on the decretal amount although no interest was provided under the decree. On 1st September, 1948 the decree holder took out execution for the balance of the amount remaining unpaid under the decree, together with interest at 12% per year according to the settlement. The judgment debtor objected firstly on the ground that the decree having been adjusted by settlement, it became satisfied. The other objection was that the prayer for attachment of salary of the judgment debtor should not be accepted as his salary was Rs. 95/- and under the Indian Civil Procedure Code which came into force on 25th January 1950, the salary to the extent of first Rs. 100/- was exempted from attachment. The trial court over-ruled the plea of adjustment and in respec

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