S. B. SINHA, CJ. ( 1 ) THE question which has been referred to for a decision of the Division Bench is as to whether dearness allowance and house rent allowance can be subject matter of an order of attachment in terms of Section 60 of the code of Civil Procedure. ( 2 ) SUB-SECTION (1) of Section 60 CPC provides for the properties specified therein which are liable to attachment and sale in execution of the decree. The proviso appended thereto however states that the matters specified therein would not be liable to such attachment or sale which includes (i) salary to the extent of the first four hundred rupees and two-thirds of the remainder in execution of any decree other than a decree for maintenance. ( 3 ) WE are not concerned with a decree for maintenance in the instant case. Clause (1) of the said proviso exempts any allowance forming part of any emoluments of any servant of the Government or of any servant of a Railway company or local authority which the appropriate government may, by notification in the official Gazette, declare to be exempt from attachment and any subsistence grant or allowance made to any such servant while under suspension. ( 4 ) IT is stated at the Bar that no notification has been issued in terms of the aforementioned provision. What is the salary for the purpose of Clause (i) of the proviso appended to sub-section (1) of section 60 CPC has been defined by reason of the Explanation II appended thereto which is in the following terms. In clauses (i) and (ia) "salary" means the total monthly emoluments, excluding any allowance declared exempt from attachment under the provisions of clause (1), derived by a person from his employment whether on duty or on leave. ( 5 ) HAVING regard to the aforementioned definition of salary, there cannot be any doubt whatsoever that all allowances which are not exempted by the State by issuing any notification would from part of the salary and thus the dearness allowance and house rent allowance undisputedly also would be attachable. Attachment of salary of the judgment debtor however can be made subject to the restrictions contained in clause (i) of the proviso appended to sub-section (1) of Section 60 CPC. ( 6 ) THE reference is accordingly answered and the CRP is dismissed. No order as to costs.