Section 21(5)(n) in Multi-State Co-Operative Societies (Privileges, Properties and Funds, Accounts, Audit, Winding Up and Execution of Decrees, Orders and Decisions) Rules, 1985
(n)The movable properties mentioned as exempt from attachment in the proviso to Section 60 of the Code of Civil Procedure, 1908 (5 of 1908)-, shall not be liable to attachment or sale under these rules.