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As per s.60 of CPC. S.60. Property liable to attachment and sale in execution of decree .—(1) The following property is liable to attachment and sale in execution of a decree, namely, lands, houses or other buildings, goods, 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 class 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 1 [an agriculturist or a labourer of a domestic servant] 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 2 [or of a local authority or of any other employer], or payable out of any service family pension fund 3 notified in the Official Gazette by 4 [the Central Government or the State Government] in this behalf, and political pensions; [(h) the wages of labourers and domestic servants, whether payable in money or in kind;…….. Refer whole section.
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