The attachment shall be made by making an order that the amount shall, subject to the provisions of Section 60 of the Code (property not liable to attachment and sale in execution of a decree), be withheld from such salary or allowances either in one payment or by monthly instalments. The disbursing officer shall then withhold and remit to the court the amount due under the order or the monthly instalment, as the case may be. (O. 21, R. 48).
Attachment of salary of private employees.—Order 21, R. 48-A of the Code of Civil Procedure provides that where the property to be attached is the salary or allowances of an employee to whom rule 48 applies, (viz., a servant of the Government, a railway company or local authority or a servant of a corporation engaged in any trade or industry which is established by a Central, Provincial or State Act, or a Government employee) is within the local limits of the court’s jurisdiction, may order that the amount shall, subject to the provisions of S. 60, be withheld from such salary or allowances either in one payment or by monthly instalments as the court may direct, and upon notice of the order to such disbursing officer, such disbursing officer shall remit to the court the amount due under the order, or the monthly instalments, as the case may be.
Where the attachable portion of such salary or allowances is already being withheld or remitted to the court in pursuance of a previous and unsatisfied order of attachment, the disbursing officer shall forthwith return the subsequent order to the court issuing it with a full statement of all the particulars of the existing attachment.
Every order made under this rule, unless it is returned in accordance with the aforesaid provision shall without further notice or other process, bind the employer while the judgment-debtor is within the local limits to which this Code extends and while he is beyond those limits, if he is in receipt of salary or allowances payable out of the funds of an employer in any part of India; and the employer shall be liable for any sum paid in contravention of this rule.