Section 60 CPC - Property Liable to Attachment and Sale in Execution of Decree
Section 60 of the Code of Civil Procedure, 1908 (CPC) identifies the property that may be attached and sold to satisfy a civil decree, while protecting specified essential assets, earnings, benefits and legal rights from execution.
Meaning and scope of Section 60(1)
Section 60(1) covers land, houses, buildings, goods, money, negotiable instruments, securities, debts, corporate shares and other saleable movable or immovable property belonging to the judgment-debtor. It also extends to property or profits over which the debtor has a power of disposal exercisable for personal benefit, even if held by another person in trust or on the debtor's behalf.
Property exempt from attachment or sale
The proviso to Section 60(1) establishes the following categories of protection. The descriptions below explain the central statutory clauses; the scope of a particular exemption depends on the facts and applicable law.
Essential household and livelihood property - clauses (a) to (c)
- (a) Necessary clothing, cooking vessels, beds and bedding of the debtor and family, together with specified ornaments protected by religious usage.
- (b) Artisans' tools, necessary agricultural implements, cattle, seed-grain and agricultural produce exempted under Section 61.
- (c) Qualifying occupied houses and appurtenant land belonging to an agriculturist, labourer or domestic servant.
Rights, records and benefits - clauses (d) to (h)
- (d)-(f) Books of account, a mere right to sue for damages and rights of personal service.
- (g) Protected pensions, stipends and gratuities described in the provision.
- (h) Wages of labourers and domestic servants, whether payable in cash or kind.
Salary attachment - clauses (i) and (ia)
For a decree other than maintenance, the first Rs. 1,000 of monthly salary and two-thirds of the remainder are exempt under the central provision. Thus, generally, only one-third of salary exceeding Rs. 1,000 is attachable. For a maintenance decree, one-third of salary is exempt and the remaining portion may be attached, subject to applicable law.
| Type of decree | Exempt salary portion | Illustration for Rs. 30,000 monthly salary |
|---|---|---|
| Non-maintenance decree | First Rs. 1,000 plus two-thirds of balance | Maximum attachable: Rs. 9,666.67 (approximately) |
| Maintenance decree | One-third of salary | Maximum attachable: Rs. 20,000 |
For non-maintenance decrees, the proviso to clause (i) restricts repeated attachment: after an aggregate of 24 months of attachment, the attachable salary portion is protected for a further 12 months; where attachment relates to the same decree, the protection becomes final after the prescribed aggregate 24 months. Salary is defined by Explanation II, excluding notified exempt allowances.
Other statutory exemptions - clauses (j) to (p)
- (j) Pay and allowances protected for personnel governed by the specified armed forces legislation.
- (k) and (ka) Provident fund and public provident fund amounts to the extent protected by the applicable legislation.
- (kb) Money payable under a life insurance policy on the judgment-debtor's life.
- (kc) Qualifying interests of tenants in rent-controlled residential premises.
- (l) Government-notified exempt allowances and specified subsistence grants during suspension.
- (m) and (n) Mere expectations of succession or contingent interests, and the right to future maintenance.
- (o) and (p) Allowances exempted under other Indian laws and qualifying movable property protected from land-revenue recovery sales.
Explanations I to VI
Explanation I addresses when specified protected payments and attachable salary can be reached, including before or after payment becomes due. Explanation II defines salary. Explanation III identifies the appropriate government for exempt allowance notifications. Explanation IV clarifies that wages include bonus and labourers include skilled, unskilled and semi-skilled labourers. Explanations V and VI define an agriculturist and personal cultivation, including cultivation through family members or qualifying paid labour.
Section 60(1A) - Waiver of exemptions is void
An agreement to waive the benefit of an exemption under Section 60 is void, notwithstanding anything in any other law. A creditor cannot enforce such a waiver merely because the debtor signed it.
Section 60(2) - Decrees for rent
Section 60(2) clarifies that the provision does not exempt houses, buildings, sites and immediately appurtenant land from attachment or sale in execution of decrees for rent of that property.
How attachment works in execution proceedings
Section 60 must be read with Section 51 CPC and Order XXI of the CPC, which govern execution methods and procedures. The executing court must identify the debtor's interest in the property and consider statutory exemptions and objections before sale. State-specific amendments may alter the central position.
Official legal references
Consult the Code of Civil Procedure, 1908 - India Code official PDF and the India Code portal for legislation and amendments. Also see Section 58 CPC and Section 59 CPC for related execution provisions.
This article explains the central CPC provisions for general information. Verify any applicable state amendment, notification and current judicial interpretation before relying on a particular exemption.