law: Code of Civil Procedure, 1908
  60.
  
  Property liable to attachment and sale in execution of decree.-
  The
  
  following property is liable to attachment and sale in execution of a decree,
  
  namely, lands, houses or other buildings, goods, in 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 c]ass 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 to an
  
  agriculturist 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 Government, or payable out of any service family
  
  pension fund {For such a notification, see Gazette of India, 1909, Pt.I, p.5.}
  
  notified in the Official Gazette by {Subs. by the A.O.1937 for " the
  
  G.G.in C." } [the Central Government or the State Government] in this
  
  behalf, and political pensions;
  {Subs. by Act 9 of
  
  1937, s.2, for the former clauses (h) and (i).The amendments made by that
  
  section have no effect in respect of any proceedings arising out of a suit
  
  instituted before 1st June, 1937: see ibid., s.3.} [(h) the wages of labourers
  
  and domestic servants, whether payable in money or kind; {The words " and
  
  salary, to the extent of the first hundred rupees and one-half the remainder of
  
  such salary " rep by Act 5 of 1943, s.2.}
  {Subs. by s.2, ibid.,
  
  for the former clause and proviso.} [(i) salary to the extent of the first
  
  hundred rupees and one-half the remainder:
  Provided  that where such salary is the salary of a servant of the Government or a
  
  servant of a railway company or local authority, and the whole or any part of
  
  the portion of such salary 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 be finally exempt from attachment
  
  in execution of that decree ;]].
  (j) the pay and
  
  allowances of persons to whom the {Subs. by the A.O.1937 for "Indian
  
  Articles of War apply,'.} [{Subs. by Act 2 of 1951, s.10, for "Indian Army
  
  Act, 1911, or the Burma Army Act ".} [Army Act, 1950 ] 46 of
  
  1950.applies], {Ins.by Act 35 of 1934, s.2 and Sch.} [or of persons other than commissioned
  
  officers to whom {The words "the Naval Discipline Act as modified
  
  try" omitted by the A.O.1950.} the Indian Navy (Discipline) Act, 1934, 34
  
  of 1934.applies];
  (k) all compulsory
  
  deposits and other sums in or derived from any fund to which the Provident
  
  Funds Act, {" Subs. by Act 9 of 1937, s.2, for "1897" } [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;
  {Subs. by Act 9 of
  
  1937, s.2, for the original clause. See also footnote 3 on preceding page.}
  
  [(l) any allowance forming part of the emoluments of any {Subs. by Act 5 of
  
  1943, s.2, for "public officer".} [servant of the Government] or of
  
  any servant of a railway company or local authority which the {Subs. by the
  
  A.O.1933 for "G.G.in C."} [appropriate Government] may by
  
  notification in the Official Gazette declare to be exempt from attachment, and
  
  any subsistence grant or allowance made to {Subs. by Act 5 of 1943, s.2, for
  
  "any such officer or servant".} [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 by {Subs. by the A.O.1937 for "any law passed under the Indian
  
  Councils Act 1861 and 1992'.} [any Indian law] to be exempt from liability to
  
  attachment-or sale in execution of 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.
  {The original
  
  Explanation was renumbered Explanation 1 by Act 9 of 1937.s.2.} [Explanation
  
  1].-The particulars mentioned in clauses (g), (h), (i), (j), (1) and (o) are
  
  exempt from attachment or sale whether before or after they are actually
  
  payable, {Ins.by s.2, ibid. See also footnote 3 on preceding page.} [and in the
  
  case of salary other than salary of a {Subs. by Act 5 of 1943, s.2, for
  
  "public officer".} [servant of the Government] or a servant of a
  
  railway company or local authority the attachable portion thereof is exempt
  
  from attachment until it is actually payable].
  {Ins.by s.2, ibid. See
  
  also footnote 3 on preceding page.} [Explanation 2.-In clauses (h) and (i),
  
  "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.]
  {Ins.by the A.O.1937.}
  
  [Explanation ,3.-In clause
  (l) appropriate
  
  Government" means-
  (i)
  
  as respects any {Subs. by Act 5 of 1943, s.2, for "public officer".}
  
  [person] in the service of the Central Government, or any servant of {Subs. by
  
  the A.O.1950 for "a Federal Railway".} [a Railway Administration] or
  
  of a cantonment authority or of the port authority of a major port, the Central
  
  Government.
  {C1.(ii)
  
  rep. by the A.O.1948.}
  (iii)
  
  as respects any other {Subs. by Act 5 of 1943, s.2, for "public
  
  officer".} [servant of the Government] or a servant of any other {The
  
  words "railway or" omitted by the A.O.1950.}local authority, the
  
  State Government.]
  (2) Nothing in this
  
  section shall be deemed-
  {The letter and
  
  brackets "(a)", the word "or" and cl.(b) rep. by Act 10 of
  
  1914, s.3, and Sch.II.} 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 land.{The letter and
  
  brackets "(a)", the word "or" and cl.(b) rep. by Act 10 of
  
  1914, s.3, and Sch.II.}
  {The letter and
  
  brackets "(a)", the word "or" and cl.(b) rep. by Act 10 of
  
  1914, s.3, and Sch.II.}