Under the CPC, which of the following properties is exempt from attachment and sale in execution of a decree?
- A
All agricultural land owned by the judgment debtor
- B
Salary of a government servant to the extent prescribed under Order XXI Rule 48
- C
A commercial vehicle used by the judgment debtor for his business
- D
Shares held by the judgment debtor in a company
View answer and explanation
Correct answer: B. Salary of a government servant to the extent prescribed under Order XXI Rule 48
Order XXI Rule 48 CPC provides for attachment of salary and allowances of government servants, but only after the first month's salary (to ensure basic sustenance). Additionally, Order XXI Rule 60 exempts certain properties from attachment including: necessary wearing apparel, bedding, kitchen utensils, and tools of artisans. Provisions for exemption are strictly construed as they derogate from the general rule that all property of a judgment debtor is liable to execution. The exemption for government servants' salary is subject to the limitation that a portion must remain free to meet basic needs.
Source note: Order XXI Rules 48, 60, CPC 1908