Code
CPC 1(1) The following property is
liable to attachment and sale in execution of a decree, namely, lands, houses or other buildings, goods,
money, bank-notes, cheques, bills of exchange, hundis, promissory notes, Government securities, bonds
or other securities for money, debts, shares in a corporation and, save as hereinafter mentioned, all other saleable property, movable or immovable, belonging to the judgment-debtor, or over which, or the profits
of which, he has a disposing power which he may exercise for his own benefit, whether the same be held
in the name of the judgment-debtor or by another person in trust for him or on his behalf:Provided that the following particulars shall not be liable to such attachment or sale, namely:(a) the necessary wearing-apparel, cooking vessels, beds and bedding of the judgment-debtor, his
wife and children, and such personal ornaments as, in accordance with religious usage, cannot be
parted with by any woman;(b) tools of artisans, and, where the judgment-debtor is an agriculturist, his implements of
husbandry and such cattle and seed-grain as may, in the opinion of the Court, be necessary to enable
him to earn his livelihood as such, and such portion of agricultural produce or of any class of
agricultural produce as may have been declared to be free from liability under the provisions of the
next following section;(c) houses and other buildings (with the materials and the sites thereof and the land immediately
appurtenant thereto and necessary for their enjoyment) belonging to2[an agriculturist or a labourer of
a domestic servant] and occupied by him ;(d) books of account ;(e) a mere right to sue for damages ;(f) any right of personal service ;(g) stipends and gratuities allowed to pensioners of the Government3[or of a local authority or of
any other employer], or payable out of any service family pension fund4notified in the Official
Gazette by5[the Central Government or the State Government] in this behalf, and political pensions;6[(h) the wages of labourers and domestic servants, whether payable in money or in kind;7***8[(i) salary to the extent of9[the first10[one thousand rupees] and two third of the remainder]11[in
execution of any decree other than a decree for maintenance]:12[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 a 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
deeree.]]13[(ia) one-third of the salary in execution of any decree for maintenance;]13[(j) the pay and allowances of persons to whom the Air Force Act, 1950 (45 of 1950) or the Army
Act, 1950 (46 of 1950), or the Navy Act, 1957 (62 of 1957), applies;](k) all compulsory deposits and other sums in or derived from any fund to which the Provident Funds Act,14[1925], (19 of 1925), for the time being applies in so far as they are declared by the said Act not to be liable to
attachment;9[(ka) all deposits and other sums in or derived from any fund to which the Public Provident Fund Act, 1968 (23
of 1968), for the time being applies, in so far as they are declared by the said Act as not to be liable to attachment;(kb) all moneys payable under a policy of insurance on the life of the judgment debtor;(kc) the interest of a lessee of a residential of building to which the provisions of law for the time
being in force relating to control of rents and accommodation apply;]15[(1) any allowance forming part of the emoluments of any16[servant of the17[Government]] or of any
servant of a railway company or local authority which the18[appropriate Government] may by notification in the
Official Gazette declare to be exempt from attachment, and any subsistence grant or allowance made to19[any
such servant] while under suspension;](m) an expectancy of succession by survivorship or other merely contingent or possible right or interest;(n) a right to future maintenance;(o) any allowance declared by20[any Indian law] to be exempt from liability to attachment or sale in execution
of a decree, and(p) where the judgment-debtor is a person liable for the payment of land-revenue, any movable property
which, under any law for the time being applicable to him, is exempt from .sale for the recovery of an arrear of
such revenue.21[Explanation1. The moneys payable in relation to the matters mentioned in clauses (g), (h), (i), (ia), (j), (l) and
(o) are exempt from attachment or sale, whether before or after they are actually payable, and, in the case of salary,
the attachable portion thereof is liable to attachment whether before or after it is actually payable.]22[23[ExplanationII– In clauses (i) and (ia)], “salary” means the total monthly emoluments, excluding any
allowance declared exempt from attachment under the provisions of clause (1), derived by a person from his
employment whether on duty or on leave.]24[Explanation25[III] — In clause (1) appropriate Government means–(i) as respects any26[person] in the service of the Central Government, or any servant of27[a Railway
Administration] or of a cantonment authority or of the port authority of a major port, the Central Government;28* * * * *(iii) as respects any other18[servant of the16[Government]] or a servant of any other29*** local authority, the
State Government.]29[ExplanationIV.– For the purposes of this proviso, ” wages” includes bonus, and “abourer” includes a skilled
unskilled or semi-skilled labourer.ExplanationV .– For the purposes of this proviso, the expression agriculturist means a person who cultivates
land personally and who depends for his livelihood mainly on the income from agricultural land, whether as owner,
tenant, partner or agricultural labourer.30ExplanationVI.– For the purposes of Explanation V an agriculturist shall be deemded to cultivate land-personally, if he cultivates land(a) by his own labour, or(b) by the labour of any member of his family, or(c) by servants or labourers on wages payable in cash or in kind (not being as a share of the produce), or
both.]29[(IA) Notwithstanding anything contained in any other law for the time being in force, an agreement by which
a person agrees to waive the benefit of any exemption under this section shall be void.](2) Nothing in this section shall be deemed31*** to exempt houses and other buildings (with the materials
and the sites thereof and the lands immediately appurtenant thereto and necessary for their enjoyment) from
attachment or sale in execution of decrees for rent of any such house, building, site or land31***32* * * * *STATE AMENDMENTSKerala.—In clause (g) of the Proviso to sub-section (1) of section 60, after the words stipends and gratuities
allowed by pensioners of the Government the words or of a local authority shall be inserted.[VideKerala Act 13 of 1957, sec. 3.]In the proviso to sub section (1) of section 60 of the Code of Civil Procedure, 1908 (Central Act 5
of 1908), after clause (g), the following clause shall be inserted, namely: –“(gg) all moneys payable to the beneficiaries under the Family Benefit Scheme for the employees
of the Government of Kerala.”[VideKerala Act 1 of 1988, sec. 2.]STATE AMENDMENTSHimachal Pradesh.–Amendment in section 60. –(1) In Section 60 sub-section(1):(i) at the end of clause(c), add the following:or compensation paid for such houses and buildings (including compensation for the materials and
the sites and the land referred to above) acquired for a public purpose;(ii) after clause(c), the following clause shall be inserted, namely: –(cc) compensation paid for agricultural lands belonging to agriculturists and acquired for a public
purpose;[VideHimachal Pradesh Act 6 of 1956, sec. 2.]Tamil NaduAmendment of section 60, Central Act V of 1908.–In clause (g) of the proviso to sub-section (1) of
section 60 of the Code of Civil Procedure, 1908, after the words “stipends and gratuities allowed to
pensioners of the Government”, the words “or of a authority” shall be inserted.[Vide Tamil Nadu Act XXXIV of 1950, s. 2]RajasthanAmendment of section 60, Central Act V of 1908.-In clause (b) of the proviso to sub-section (1) of section 60 of the code of Civil Procedure, 1908 (Central Act V of 1908) in its application to the State of Rajasthan, after the word, “agriculturist” the words “his milch cattle and those likely to calve within two years” shall be inserted.[VideRajasthan Act 19 of 1958, s. 2]Amendment of section 60, Central Act V of 1908.- In the proviso to sub-section (1) of section 60 of the Code of Civil Procedure, 1908 (Central Act V of 1908) in the application thereof to the State of Rajasthan,-(i) after clause (k), the following clause shall be inserted, namely:-(kk) moneys payable under Life Insurance Certificates issued in pursuance of the Rajasthan Government Servants Insurance Rules, 1953; and(ii) after explanation 3 the following explanation shall be inserted, namely:-Explanation 4.-Where any money payable to a Government servant of the State is exempt from attachment under the provision contained in clause (kk), such money shall remain exempt from attachment notwithstanding the fact that owing to the death of a Government servant it is payable to some other person.[VideRajasthan Act 16 of 1957, s. 2]Uttar PradeshAmendment of section 60, Central Act V of 1908.- In the proviso to sub-section(1) of section 60 of the Code of Civil Procedure, 1908 (Central Act V of 1908) in the application thereof to the State of Rajasthan,-(i) after clause (k), the following clause shall be inserted, namely:-(kk) moneys payable under Life Insurance Certificates issued in pursuance of the Rajasthan Government Servants Insurance Rules, 1953; and(ii) after explanation 3 the following explanation shall be inserted, namely:-@span”Explanation 4.-Where any money payable to a Government servant of the State is exempt from attachment under the provision contained in clause (kk), such money shall remain exempt from attachment notwithstanding the fact that owing to the death of a Government servant it is payable to some other person.”[VideRajasthan Act 16 of 1957, s. 2]Uttar PradeshAddition of explanation (1-A) to sub-section (1) of section 60.– After Explanation(1) of sub-section (1) of section 60 of the Code of Civil Procedure, 1908, insert the following Explanation (I-A) ;”Explanation (I-A) Particulars mentioned in clause (c) are exempt from sale in execution of a decree whether passed before or after the commencement of the Code of Civil Procedure (United Provinces Amendment) Act, 1908, for enforcement of a mortgage or charge thereon”.[VideUttar Pradesh Act XXXV of 1948, s. 2]
Perfect — this is Section 60 CPC, one of the most important provisions in execution proceedings because it lays down what property can and cannot be attached and sold. Let me draft it in your required structure.
Section 60 CPC – Property Liable to Attachment and Sale in Execution of Decree
Code: Section 60 of the Civil Procedure Code, 1908
60. Property liable to attachment and sale in execution of decree.
(1) The following property is liable to attachment and sale in execution of a decree, namely, lands, houses or other buildings, goods, money, bank-notes, cheques, bills of exchange, hundis, promissory notes, Government securities, bonds or other securities for money, debts, shares in a corporation and, save as hereinafter mentioned, all other saleable property, movable or immovable, belonging to the judgment-debtor, or over which, or the profits of which, he has a disposing power which he may exercise for his own benefit, whether the same be held in the name of the judgment-debtor or by another person in trust for him or on his behalf.
Proviso – Exemptions: The following are exempt from attachment and sale:
- Wearing apparel, cooking vessels, beds, bedding, and religious ornaments of women.
- Tools of artisans, implements of husbandry, seed-grain, necessary cattle for agriculturists.
- Houses of agriculturists, labourers, domestic servants (with land immediately appurtenant).
- Books of account.
- Mere right to sue for damages.
- Right of personal service.
- Stipends and gratuities of pensioners, political pensions.
- Wages of labourers and domestic servants.
- Salary exemptions:
- First ₹1000 + 2/3rd of remainder exempt (in non-maintenance decrees).
- 1/3rd exempt in maintenance decrees.
- Pay and allowances of armed forces.
- Provident fund, public provident fund, life insurance money.
- Residential tenancy rights under rent control.
- Government-declared allowances and subsistence allowance.
- Expectancy of succession, contingent rights, right to future maintenance.
- Any allowance declared by Indian law to be exempt.
- Movable property exempt under revenue laws.
Explanations I – VI clarify exemption of wages, salaries, allowances, definition of agriculturist, etc.
(1A) Any agreement waiving these exemptions is void.
(2) Houses/buildings are not exempt when decree is for rent of the same property.
Explanation of Section 60 CPC
Section 60 CPC balances creditors’ rights and debtor’s protection. While most assets of the debtor can be attached and sold, certain items essential for survival and livelihood are protected.
Key Takeaways:
- Attachable Property:
- Land, houses, buildings, money, securities, bank accounts, shares, goods, etc.
- Exempt Property (cannot be attached):
- Basic necessities → clothes, cooking vessels, beds, bedding.
- Livelihood items → artisan tools, farmer’s implements, cattle, seed-grain.
- Shelter → house of agriculturist/labourer/domestic servant.
- Future needs → right to maintenance, pension, gratuity, provident fund, life insurance.
- Salaries → partially exempt depending on type of decree.
- Salary Rule:
- For ordinary decrees (not maintenance) → first ₹1000 + 2/3rd of remainder exempt.
- For maintenance decrees → 1/3rd exempt, 2/3rd attachable.
- Attachment cannot continue beyond 24 months, after which exemption applies.
- Public Interest Protection:
- Military pay, pensions, subsistence allowances protected.
- Future maintenance and contingent rights exempt.
- State Amendments:
- States like Kerala, Himachal Pradesh, Tamil Nadu, Rajasthan, Uttar Pradesh have added specific exemptions (e.g., family benefit schemes, compensation for acquired lands, insurance rules).
Illustration
- Example 1: A tailor’s sewing machine cannot be attached, as it is his tool of livelihood.
- Example 2: A farmer’s house and cattle used for cultivation are exempt from attachment.
- Example 3: A government servant earning ₹30,000 salary — only a portion beyond ₹1000 + 2/3rd remainder is attachable.
- Example 4: A debtor’s provident fund and gratuity cannot be attached, even if lying in his bank account.
- Example 5: If decree is for house rent, the exemption for house does not apply.
Common Questions and Answers
1. Can bank accounts be attached in execution of a decree?
Yes, deposits in banks are attachable unless they are PF, PPF, gratuity, or exempted funds.
2. Can the debtor waive his right to exemptions?
No. Section 60(1A) makes any such agreement void.
3. Can a pension or gratuity be attached?
No, pensions and gratuities (including political pensions) are fully exempt.
4. Is a debtor’s house always exempt?
Not always. Only houses of agriculturists, labourers, or domestic servants are exempt. If decree is for rent, the exemption does not apply.
5. Why is only part of the salary attachable?
To balance recovery rights with ensuring debtor’s basic sustenance.
6. What happens after salary is attached for 24 months?
That portion becomes exempt for 12 months, and if attachment was for the same decree, then becomes permanently exempt.
Conclusion
Section 60 CPC ensures that while decree-holders can enforce recovery, debtor’s survival essentials, livelihood means, and social security benefits are protected. It is one of the most litigated sections in execution law because it defines the boundary between creditor’s rights and debtor’s dignity.
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