Judgment :- 1. The matter arises in execution and the revision is by the decree-holder. The judgment-debtor in the case is employed as a teacher under the Government. A portion of the salary due to the judgment-debtor fell into arrears and in execution of the decree, the decree-holder attached such arrears. In pursuance of the attachment levied by court an amount of Rs. 637.25 was produced before the court. Then, the judgment-debtor contended that the amount being salary payable, is not liable to be attached to the extent provided for in S.60 (i) of the Code of Civil Procedure. That contention prevailed with the executing court with the result that barring an amount of Rs. 220/- the balance of the amount in deposit in court was directed to be paid back to the judgment-debtor. It is the correctness of that order that is challenged before me. 2. Excluding the proviso, S.60 (i) of the Code of Civil Procedure reads thus: "salary to the extent of the first two hundred rupees and one half the remainder in execution of any decree other than a decree for maintenance:" What is exempted is "salary" and not "arrears of salary". That such a distinction is to be drawn in applying S.60 (i) of the Code of Civil Procedure is clear by decided cases. In the decision reported in Union of India v. Smt. Hira Devi and another (1952 S.C. 227), it was held by the Supreme Court as follows. "Salary is not attachable to the extent provided in S.60, Civil P.C., clause (i) but there is no such exemption as regards arrears of salary." It was further held that such arrears could be attached in execution of the decree. In the decision reported in Divisional Accounts Officer, Eastern Railway v. Radha Kissen Khaitan and another (1959 Calcutta 666), the Calcutta High Court held that S.60 clause (i) does not apply to arrears of salary. It is, therefore, clear that arrears of salary is not entitled to the protection given by S.60 clause (i) of the Code of Civil Procedure. The executing court was in error in holding that though the attached amount represents arrears of salary, the actual amount that is liable for attachment is only the amounts specified in S.60 (i) of the Code of Civil Procedure. 3. In the result, the order passed by the court below is hereby set aside. The executing court was in error in holding that though the attached amount represents arrears of salary, the actual amount that is liable for attachment is only the amounts specified in S.60 (i) of the Code of Civil Procedure. 3. In the result, the order passed by the court below is hereby set aside. The court below will, therefore, disburse the amount in deposit according to law. The revision is allowed as shown above. No costs. Send back the records, if received, immediately to the court below. Allowed.