# Attachment of moneys deposited in treasury

- **Citation:** C.L. No. 10
- **Court:** Allahabad High Court
- **Decided:** 1960-12-07
- **Case number:** C.L. No. 10
- **Source:** https://unisonlegal.in/judgment/allahabad-high-court/attachment-of-moneys-deposited-in-treasury-163292
- **Pages:** 1

## Text

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Attachment of moneys deposited in treasury
G.L. No. 1/86 dated 2nd January, 1915

The rule governing the attachment of moneys held in deposit in Government
treasuries under the orders of a court of departmental officer, relates to ―property in the
custody of a court or public officer‖(rule 52, Order XXI, Code of Civil Procedure). The
treasury officer is, qua the deposit, merely the agent of the depositing court or officer, and
therefore, the deposit held by the treasury officer is in the ―custody‖ of the court or
officer by whose order it was made. District Judges should, therefore, ensure that civil
courts do not issue warrants of attachment to treasury officers, but to the court or public
officer by whose orders the money is held in deposit by the treasury officer.
Attachment of pay
C.L. No. 10 dated 20th January, 1958
The directions contained in notification no. SRO-F. 19(1)-E-57, dated the 24th
September, 1957, of the Government of India, forwarded to all District Judges with the
C.L. noted in the bloc should be complied with in issuing notices attaching salaries and
allowances of government servants employed in the aforesaid Ministry.
C.E. No. 18/VII-d-13 dated 21st February, 1961

As clarified in Government of India letter no. 22/56-60 Judl., date December 7,
1960 sent with the marginally noted C.E. pay and allowances of all personnel subject to
Army/Navy/Air Force Acts are immune from attachment under section 28/20/28, thereof.
Section 60(I) C.P.C. also makes similar provision. While passing decrees against
Army/Navy/Air force personnel, these provisions must be kept in view.
C.E. No. 12/ VII-d-13, dated 22nd January, 1964
Under Government of India, Home Department (Judicial notification no. 186/37-July,
dated the 2nd October, 1946 as amended up to July, 1963 the following allowances
payable to any public officer in the service of the Central Government or any servant of a
Federal Railway or a cantonment authority or of the port authority or major port shall be
exempt from attachment in pursuance of clause (1), sub-section (1) of section 60, C.P.C.:-
(1)
All kinds of traveling allowance.
(2)
All kinds of conveyance allowances.
(3)
All allowances granted for meeting the cost of
(a)
uniform, and
(b)
rations
(4)
All allowances granted as compensation for higher cost of living in localities
considered by Government to be expensive localities including hill stations.
(5)
All house rent allowances.
(6)
All allowances granted to provide relief against the increased cost of living.
(7)
A foreign allowance or, in the case of head of Diplomatic Missions, frais de
representation assigned to officer serving in post abroad.
(8)
Children's Education allowance allowed under the Office Memorandum no.
10(I)-Est. (spl.) 60 of the Government of India in the Ministry of Finance,
dated 30th June, 1962 as amendment from time to time.