Intellectual Property Rights: Practice and Drafting by Adv Gautam Matani. Register Now!
LCI Learning

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

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


 1 Replies

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'.




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


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


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



Order in Partnership’s name and account in partner’s name



Joint account, order same joint names



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.


Applicable. Execution proceeding can’t be stopped after death



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

Leave a reply

Your are not logged in . Please login to post replies

Click here to Login / Register