Aftab4u (PVT EMPLOYEE) 25 June 2012

Garnishee order and it attachments

Dear Experts,

What is called a Garnishee order, and what are the amounts attachable and not attachable under garnishee order. Civil Court issued a garnishee order not to pay any amount till disposal of the Civl Case (Private chitfunds filed a case). and based on the order of the court from past 3years they dint paid to any one that amount includes the gratutity, leave enchashement etc.,Salary etc.,

Thanks in advance

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kartikeya (lawyer/cyber law consultant/cyber crime investigator) 25 June 2012

A garnishee order is an order made by the court to allow you to recover the judgment debt from:

the debtor’s bank account
the debtor’s wages
people who owe money to the debtor.

The person the order is addressed to (the employer, bank or person who owes money to the judgment debtor) is known as 'the garnishee'.

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