Section 78BB(11) in The West Bengal Primary Education Act, 1973
(11)The notified authority or the prescribed authority, as the case may be, may apply to the Court in whose custody there is money belonging to the owner for payment to him of the entire amount of such money or, if it is more than the tax due, an amount sufficient to discharge the tax:Provided that any dues or property exempt from attachment in execution of a decree of a Civil Court under section 60 of the Code of Civil Procedure, 1908, shall be exempt from any requisition made under this section.]
