Order XXI Rule 48A CPC: Attachment of Salary or Allowances of Private Employees
Order XXI Rule 48A of the Code of Civil Procedure, 1908 (CPC) provides a procedure for attaching the salary or allowances of employees who are not covered by Rule 48. It regulates court orders, payment by disbursing officers, existing attachments and employer liability.
Order XXI Rule 48A: Statutory Provision
(1) Where the property to be attached is the salary or allowances of an employee other than an employee to whom rule 48 applies, the Court, where the disbursing officer of the employee is within the local limits of the Court's jurisdiction, may order that the amount shall, subject to the provision of section 60, be withheld from such salary or allowances either in one payment or by monthly instalments as the Court may direct;
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.
(2) 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.
(3) Every order made under this rule, unless it is returned in accordance with the provisions of sub rule (2), shall, without further notice or other process, bind the employer while the judgment-debtors, is within the local limits to which this Code for the time being 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.
Meaning and Scope of Rule 48A
Judgment-debtor means a person against whom a decree has been passed or an order capable of execution has been made. A disbursing officer is the person responsible for paying the employee's salary or allowances. Attachment is a court-directed restraint or deduction used to enforce a decree.
Rule 48A applies to employees other than those governed by Order XXI Rule 48, which deals with specified government and other public-sector employees. Rule 48A(1) requires the employee's disbursing officer to be within the territorial jurisdiction of the court making the attachment order.
How Salary Attachment Works
Sub-rule (1): The executing court may direct withholding of the attachable amount in a single payment or monthly instalments, subject to Section 60 CPC. After notice of the order, the disbursing officer must remit the specified amount to the court.
Sub-rule (2): If the attachable portion is already subject to an earlier unsatisfied attachment order, the disbursing officer must promptly return the subsequent order with full particulars of the existing attachment.
Sub-rule (3): Unless returned under sub-rule (2), the attachment order binds the employer as provided by the rule, including where salary is paid from the employer's funds in another part of India. An employer paying contrary to the order may incur liability.
Section 60 CPC: Salary Exemptions and Limits
Section 60(1) and its proviso identify attachable property and exemptions. For an ordinary money decree, clause (i) generally exempts the first Rs. 1,000 of salary and two-thirds of the remainder; clause (ia) provides a different rule for decrees for maintenance. Other provisions, including the statutory definition of salary and rules on the duration of attachment, may affect the calculation. Check the current text and any applicable amendments before determining the deductible amount.
For statutory text and amendments, consult the official India Code entry for the Code of Civil Procedure, 1908.
Rule 48 and Rule 48A: Main Difference
Rule 48 covers the specified government, railway, local authority and other designated employees; Rule 48A governs other employees, generally including private-sector employees. Both operate subject to Section 60 CPC, but their jurisdictional and notice procedures differ.
Frequently Asked Questions
Can a private employee's salary be attached under CPC?
Yes. Order XXI Rule 48A permits a court to attach the legally attachable portion of salary or allowances of an employee not covered by Rule 48, subject to Section 60 CPC.
Can an employer ignore a salary attachment order?
No. Once a valid order binds the employer under Rule 48A, payment contrary to that order may make the employer liable for the amount paid in contravention.
What if salary is already under attachment?
Under Rule 48A(2), the disbursing officer must return the later order to the issuing court with particulars of the existing unsatisfied attachment where the attachable portion is already withheld or remitted.
Official Legal Reference
India Code - Code of Civil Procedure, 1908. See Order XXI Rules 48 and 48A and Section 60, along with applicable local amendments and judicial interpretations.
Legal information only. Application of attachment limits depends on the decree, salary components, applicable amendments and court orders.