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Particulars
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Garnishee
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Attachment
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Issuing Authority
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Competent Court
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Revenue/Tax authority
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Under which Act
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Civil Procedure Code Sec 60 Order 21 Rule 46.
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Relevant Act say Sec. 226 of Income Tax Act forIncome Tax.
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Depositor called
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Judgement debtor
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Assessee
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Bank called
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Judgement debtor’s debtor
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Assessee’s debtor
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Stages of order
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In two stages i.e. order nisi and order absolute
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Issued as a payment order.
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Issued to recover
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Personal dues of creditor
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Dues of the government
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Amount
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May be mentionedspecifically
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Must be mentionedspecifically
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Applicable to which account
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Clear amount with the garnishes at time of receipt
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For all. At the time of or after or order
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Applicable to which account
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All deposit accounts including FD not due
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All deposit accounts including FD not due
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Right of set off
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Available for lawful and due debts
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Available for lawful and due debts
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Joint accounts, order single name
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Not applicable
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Applicable pro-rata
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Account of A, order in his name
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Applicable
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Applicable
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Order in Partnership’s name and account in partner’s name
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Applicable
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Applicable
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Joint account, order same joint names
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Applicable
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Applicable
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Order in name of partner, trustee, executer, liquidator, director of a company, etc
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Not applicable for accounts in name of firm, trust, company i.e. accounts in fiduciary capacity etc.
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Not applicable for accounts in name of firm, trust, company i.e. accounts in fiduciary capacity etc.
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Deceased
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Applicable. Execution proceeding can’t be stopped after death
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Applicable
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Insolvent
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Not applicable
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Not applicable
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Undrawn CC or DD limit
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Not applicable
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Not applicable
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Order received simultaneously or is pending for payment.
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Preference to attachment
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Preference to attachment
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Failure to implement the order
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Contempt of court
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Assessee in default
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Applicability on FDR as collateral security
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Not applicable
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Not applicable
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