V. R. NEWASKAR, J.

( 1 ) THE only question which arises for consideration in this second appeal relating to execution proceedings is whether the amount of gratuity payable to a worker in a Cotton Mill by his employer constitutes 'wages' of a labourer, as contemplated under Section 60 (h) of C. P. Code and as such is not liable to attachment.

( 2 ) THE executing court before whom the question was raised held that such gratuity payable to a Mill worker constitutes his wages and as such is exempt from attachment.

( 3 ) ON appeal, the first appellate court came to the contrary conclusion and held that it is not wages and is attachable. That court directed the amount which had been called and lying in deposit in court pending consideration of this question, to be paid to the decree-holder.

( 4 ) THE judgment-debtor appeals.

( 5 ) IN AIR 1945 Bom 119, Jivan Lal v. Ramtuji Bhaiji, his Lordship Sen J. , of the bombay High Court had to consider whether the bonus, which a labourer in a textile Mill in Ahmedabad was to receive for the year 1942, was attachable in execution of a decree for money. The definitions of the term wages as given in the payment of Wages Act as also defined in Halsbury

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