...only movable property can be attached and sold but the salary is not movable property which can be sold and therefore the salary cannot be attached. I am unable to agree with this contention. S. 1...1. This is a petition under S. 397 of the Code of Criminal Procedure to revise the order of the II Addl. Munsif Magistrate, Visakapatnam attaching the salary of the petitioner for not...interpretation.2. In my opinion the salary cannot be excluded from the category of movable property mentioned in S. 125(3) Cr. P.C This is also the view taken by a learned single Judge in...

...aresult of the aforesaid orderthe salaries of the employees of the Public Health Department have not been paid. The salary of an employee is not a property of the State of Punjab. Hence the amount under th...Ashutosh Mohunta, J. (Oral):— Vide order dated 11.11.2002, the Assistant Collector Grade-I and Labour-cum-Conciliation Officer, Gurdaspur, ordered the attachment of the Salary Head of the...employees of the Public Health Department. The present revision has been filed assailing the aforesaid order.2. It is contended by the learned counsel for the petitioners that as...

..., because such deemed income is not income from salary, house property, profits and gains of business or profession, or capital gains, nor is it income from "other sources" because the provisions of...to the provisions of the Act. It will be seen from Section 69A of the Act that where the bullion, jewellery or other valuable article is not recorded in the books of account and there is no...explanation about the nature and source of its acquisition, or the explanation is not satisfactory, the value thereof may be deemed to be the income of the assessee of the financial year immediately preceding...

...attachment of salary of the respondent. The respondent remained ex parte. After enquiry, the court below had dismissed the petition holding that the salary of the respondent is not “property” falling withi...so, if the husband does not own movable or immovable property and was getting only the salary, the wife would be left without any remedy, if the interpretation given by the court below is accepted...“Property” does not include “Salary”. If that interpretation is taken, then the wife would be left totally without any remedy, if the husband does not have movable or immovable property but ...

...attach the future salary of her husband as and when it becomes due, for two reasons. In the first place, future salary is not tangible corporeal property available for seizure, In the second place, it...rightly so when he observed as follows:—‘But the main grievance of the counsel for the petitioner appears to be that future salary is not tangible corporeal property belonging to the...contained in the attachment warrant remains dormant. In this view of the matter, it cannot be said that the salary payable to an employee is not amendable for a levy warrant issued under clause (a) referred to above.”...

...law. Unpaid salary is not property belonging to the civil servant; even if he has an enforceable claim to it, it does not become his property. If he has an enforceable claim, all that he possesses...a right to sue for it; but so long as it is not paid it remains the Crown's property. What it mentioned in section 60, proviso (1), is “salary to the extent of and not “a right to sue for ...the extent of ….” The latter might have been a property belonging to the civil servant but the former is not. Thus salary, as property, cannot be disposed of or assigned by the civil servant...

..., any movable property which is not capable of both attachment and sale cannot suffer an order under this clause and future salary being not movable property is not atta...of this court it appears it has been held that notice has been duly served upon the O.P but she has not been appearing before the court on the fixed dates. Under such circumstances the matter is taken...has been passed not by a Magistrate but a Judge of the Family Court does not make any difference. The provisions of the Criminal Procedure Code cannot be given a go-bye and salary or emoluments of...

...period. According to the petitioner, the salary of the petitioner is a property, which is protected under Article 300 A of the Constitution of India as such the Collector is liable to recover...it from respondent-4. I have considered the arguments of the counsel for the parties. It may be mentioned that salary of the petitioner as due is his property but to enforce his right...has been stated that the petitioner was appointed as Store Incharge by JHV, Sugar Limited on 25.7.2016. Thereafter he worked with respondent-4. However his salary has not been paid for the aforesaid...

...tangible movable property which can be seized, but not future salary payable. If it is future salary payable or salary that becomes due that can only be attached and realised according to them, by...” person concerned. It is nobody's case that money is not movable property (may also see Pichu Vadhiar v. Secretary of State for India in Council…1917...the salary payable to the husband, as stated above.6. The contention of the learned counsel for the petitioner is that clause (a) referred to above does not permit attachment and...

...attachment ... of any movable property belonging to the" person concerned. It is nobody's case that money is not movable property (may also see Pichu ...view that movable property referred in clause (a) of sub-section (1) of section 386 has reference only to a tangible movable property which can be seized, but not future salary...tangible corporeal property belonging to the person concerned when warrant for levy of the amount by attachment is issued and therefore clause (a) is not applicable. 13. I am unable to agree...

..., 69A, 69B and 69C being treated separately, because such deemed income is not income from salary, house property, profits and gains of business or profession, or capital gains, nor as it income from...treat it as deemed income and taxing the same after refusing set off u/ss 70 and 71 of the Act is legally sustainable in the eyes of law? C. Whether the action on the part of the ld. Authorities below not...respect of cash found during survey, which was not reflected in the books of account, no source was declared by the assessee and in the absence of nature of source of cash being proved; the same is...

...a different footing, thus, must be rejected.25. Pension, as is well known, is not a bounty. It is treated to be a deferred salary. It is akin to right of ...-6-2002.3. It is not in dispute that the revised scales of pay as recommended by the Pay Revision Committee became applicable to the appellants with effect from 1-1-1986. It...is also not in dispute that the UGC scales of pay were applicable to them. The Government of Karnataka, by a letter dated 17-12-1993, directed that the matter relating to the fixation of pension on...

...seized. In the instant case also, the wife could not ask the Magistrate to attach the future salary of her husband as and when it becomes due. Firstly, the future salary is not tangible corporeal ...Trial Court has not followed the procedure laid down under section 125-(3). He further contended that the future salary of the applicant husband cannot be said to be movable property within the...person which is not yet a tangible movable property in his possession cannot be said to be movable property within the meaning of...

.... Petitioner has not been paid salary w.e.f. 01.05.2013 to 31.10.2013 purportedly on the ground that he has not undertaken the work assigned to him. Salary is the property within the meaning of ...of Punjab and others Vs. Rafiq Masih (White Washer) etc. & other analogous appeals have held as under:- 18. It is not possible to postulate all situations of hardship, which would...would far outweigh the equitable balance of the employers right to recover. Accordingly, the writ petition is allowed. Respondents are directed to pay the salary to the petitioner w.e.f. 01.05.2013 to...

...joining the Institution of respondent no. 5. The salary can be stopped only in terms of prescribed rules and not otherwise. The salary is the property of the petitioner and he has right to receive...not being done. Learned Sr. counsel submitted that the offences with which the petitioner is charged with is not of serious nature and should not come in the way of the authority to draw the ...is non-furnishing of the verification report in respect of the petitioner. As already stated, petitioner has discharged his duties, not paying of salary in the facts of this case would tentamount to...

.... Section 17 has nothing to do either with deductions or with exemptions. It is merely a provision defining the expression ‘salary’. As the income in question is not salary and the same cannot be said to b...receipt in question being profits ‘in lieu of salary’, the same was his salary as defined in Section 17 of the Income Tax Act, 1961 (to be hereinafter referred to as “the Act”), the same having not been...assessed as his salary, the assessment order relating to that item of receipt was not legal. At the instance of the Commissioner, the tribunal referred the following question of law to the High Court of...

...) appended thereto. He has not been paid interest on leave encashment and salary. The salary is a property within the meaning of ..., the original petitioner has retired on 31st January, 1986. However, the gratuity, leave encashment and salary for one month has been paid to him on 23rd February, 2006 and 26th May, 2006. It is settled...Kamal Sood, learned counsel for the petitioners, the only dispute pertains to non-payment of interest on D.C.R.G, leave encashment and salary for the period of one month, i.e January, 1986. Admittedly...

...) of section 386 has reference only to a tangible movable property which can be seized, but not future salary payable. If it is future salary payable or salary that becomes due that can only be...) provides for the levy of the amount by attachment. . . of any movable property belonging to the person concerned. It is nobody's case that money is not movable property (may also see Pichu Vadhia...petitioner is that clause (a) referred to above does not permit attachment and withdrawal of the future salary payable to his client and therefore, the order deserves to be quashed. (7) THE...

...-appellant. 3. In the reply, which has been filed to the application, the stand of the respondent is that he does not own any immovable property. The factum of the salary that he is...getting is not disputed, however, he asserts that he does not have any other income except for the income, which he earns from salary. Assertion has also been made that the applicant-appellant is also...property/houses from where the rental income is being earned by the non-applicant-respondent/husband is not mentioned. 6. Keeping in view the facts and circumstances of the present...

...not disputed that apart from salary, the respondent owns immovable property, in the form of plots at Jalandhar and Chandigarh, though they are not yielding any income. 2. Learned...counsel for the respondent contends that the respondent has two daughters to maintain and his carry home salary is only Rs. 2300/-per month and the plots are not yielding any income and order of the...cuts cannot be taken note of while assessing the maintenance pendente lite. If entire salary is deposited as contributions towards General Provident Fund of Group Insurance Scheme, etc., that will not...