(1)Under clause (1) of the proviso to sub-section (1) of Section 60 of the Code of Civil Procedure, 1908, such allowances forming part of the emoluments of any servant of the Government or of any servant of a Railway Company or Local Authority as the appropriate Government may by notification in the Official Gazette declare to be exempt from attachment are inter alia exempt from attachment. These are particularized in Appendix I.