Section 74 in The Central Government Account (Receipts and Payments) Rules, 1983
74. Attachment of debt.
(1)When the pay of a Government servant is attached by any order of a Court of Law, it is the duty of the officer receiving the attachment order to see that the proper deduction is made in satisfaction of such order from the pay of the Government servant concerned, and to keep a record of such deductions in Form G.A.R. 22.(2)If a Government servant is adjudged insolvent, the attachable portion of his salary vests in the Court that passed the order of insolvency or the Receiver appointed by the Court. The amounts which have been under attachment in execution of the decree against the insolvent shall also, after the order of insolvency, vest in such Court or the Receiver, and the attached amounts in such cases, instead of being sent to the various courts which issued the orders of attachment, should be sent to the Insolvency Court or the Receiver for pro rata distribution among all the creditors of the insolvent Government servant.Note 1. - The extent to which the emoluments of a Government servant are exempt from attachment for debt is laid down in sub-section (1) of section 60 of the Code of Civil Procedure, 1908 (5 of 1908). The following is an extract of the relevant provisions of the said sub-section"60 (I) The following property is liable to attachment ....................... in execution of a decree ...........................Provided that the following particulars shall not be liable to such attachment ............ namely: -..................................................(i)salary to the extent of the first four hundred rupees and two third of the remainder in execution of any decree other than a decree for maintenance.Provided that where any part of such portion of the salary as is liable to attachment has been under attachment, whether continuously or intermittently, for a total period of twenty-four months, such portion shall be exempt from attachment until the expiry of further period of twelve months, and where such attachment has been made in execution of one and the same decree, shall, after the attachment has continued for a total period of twenty four months, be finally exempt from attachment in execution of that decree.(ia)One third of the salary in execution of any decree for maintenance;........................................................................................................................(1)any allowance forming part of the emoluments of any servant of the Government. ....... .....which the appropriate Government may, by notification in the official gazette, declare to be exempt from attachment, and any subsistence grant or allowance made to any such servant.... ..... ....while under suspension;........................................................................................................................Explanation II. - In clause (i) and (ia) 'salary' means the total monthly emoluments excluding any allowance declared exempt from attachment under the provisions of clause (e), derived by a person from his employment whether on duty or on leave.Explanation III. - In clause (1), 'appropriate Government' means. -(i)as respects any person in the service of the Central Government ......... ...the Central Government;(ii)as respects any other servant of the Government or a servant of any other local authority, the State Government.Explanation IV. - For the purposes of this proviso, "Wages" includes bonus and "labourer" includes a skilled, unskilled or semi-skilled labourer.Note 2. - The following declarations have been issued by the Central Government under clause (1) of the proviso to sub-section (1) of section 60 of the Code of Civil Procedure : -(1)The following allowances payable to any public officer in the service of the Government, or any servant of a Railway, or of a cantonment authority or a Port Authority of a major port, shall be exempt from attachment by order of a Court: -(i)All kinds of travelling allowances.(ii)All kinds of conveyance allowances.(iii)All allowances granted for meeting the cost of(a)uniforms, and(b)rations.(iv)Allowances granted as compensation for higher cost of living in localities considered by the Government to be expensive localities, including hill stations.(v)All house-rent allowances.(vi)Dearness Allowance or any other allowance granted to provide relief against the increased cost of living.(vii)A foreign allowance, frais de representation in the case of Diplomatic Missions, assigned to officers serving in posts abroad.(viii)Children's education allowance (whether described as such or as children educational assistance or any other manner).(ix)All amounts paid by way of reimbursement of medical expenses.Note 3. - Dearness pay, which is really a part of the dearness allowance and is treated as pay for certain specific purposes only, is also exempt from attachment by order of a Court.In accordance with the above provision, the maximum amount attachable by a Civil Court, for decrees other than decrees for maintenance is to be calculated thus: -If the total gross emoluments earned by the Government servant are represented by 'X' and the allowances declared to be exempt from attachment (vide Note 2 below the proceeding rule) and the subsistence grant or allowance to such Government servant if he is under suspension, are represented by 'Y', the amount attachable will be ( X - Y - 400) /3Note 4. - The decrees awarded by Courts prior to, the first day of February 1977 would have been based upon the limit of first two hundred rupees and one-half of the remainder, in force from 4th September, 1963 or the limit of the first hundred rupees and one-half of the remainder, in force prior to that date. Such decrees would continue to be valid until revised by the Courts.[GIMP No. F. II (11)-B (TR)/ 77" dated 28th June, 1977]
