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4. Mr. Kimatrai argued before us, and we think not seriously, that the pension of a pensioner is, under Section 60 of the CPC, forever [sic] exempt from attachment. So that if, for instance, a pensioner has Rs. 500 pension a month, he can live for a year on credit, have a substantial sum of say Rs. 6000, to his credit in his account in the bank, and say then to the angry tradesmen who demand the payment of their grocery and other bills that he was very sorry; it is true he had Rs. 6000 in the bank, but that was exempt from attachment and he could not pay his bills. It is true, as Mr. Kimatrai argues, that in Section 11 of the Pensions Act, the words used are "money due or to become due," but we think those words by necessary implication mean, the money that has not yet been paid; it has not been received by the pensioner, and, indeed, this Madras case on which Mr. Kimatrai relies, the money was attached before it had been actually received by the pensioner. It is true the only act to be done by the pensioner was to take delivery of the payment order and cash it at the local treasury; but a miss is as good as a mile, and the pensioner had not actually received his pension when it was attached or attempted to be attached.