Valid attachment of debt requires strict compliance with Order 21 Rule 46 procedure; mere issuance of an order is insufficient.

Attachment of money lying with a municipality was held invalid where the procedure for attachment of a debt under Order 21 Rule 46 CPC was not followed. The court stated that a valid attachment requires a written prohibitory order, service on the debtor, and affixture of a copy on a conspicuous part of the court-house; mere issue of an attachment order is insufficient. Because the mandatory procedural steps were not complied with, the purported attachment could not stand and the order under challenge was set aside.

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Issues: Whether the attachment of the money lying with the Municipality was valid when the procedure prescribed for attachment of a debt under Order 21, Rule 46 of the Code of Civil Procedure was not followed.

Analysis: The attachment order was treated as invalid because the Chairman of the Municipality was not a public officer within the meaning of the Code, and the procedure for attachment of a debt was not complied with. Under Order 21, Rule 46, attachment of a debt requires a written prohibitory order, service on the debtor, and affixture of a copy on a conspicuous part of the court-house. The Court held that the attachment is not complete by the mere issue of an order; the prescribed procedural steps are integral to a valid attachment. Since the required affixture and other mandatory steps were not observed, the purported attachment could not stand.

Conclusion: The attachment was invalid and there was no valid attachment in law, so the appeal and revision succeeded and the order of the Additional Subordinate Judge was set aside.

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