attachment in execution of cpc

During the pendency of certain specified proceedings under the CGST Act 2017, the Commissioner can pass an order for attachment of property including bank accounts of the taxpayer to protect the interests of the revenue. Such order may remain in effect up to one year if no action is taken.

Dear Querist,

Yes, a bank account can be attached in the execution of civil suit.

But an account which represents pension cannot be attached in the execution as it seeks exemption under Section 60 of the Civil Procedure. A case Nagappa v Hanumappa in that a suit was filed denying the attachment of bank account as it had pension money and hence was excluded from attachment with regard to Section 60 of the Civil Procedure Code. The court found out that it did not have the characteristics of pension account and was therefore denied the exemption. This clears the fact that bank account can be attached in execution of civil suit.

Thank You.