Pension attachment protection under the Pensions Act was left for competent authority to decide on representation.

Protection from attachment of pension deposits and bank accounts under Section 11 of the Pensions Act, 1871 was raised, but the Court did not decide the merits of the competing claims. The petitioner argued that pension amounts were exempt, while the Revenue contended that income-tax dues are sovereign dues outside that protection. Instead of ruling on the legality of the attachment, the Court directed the petitioner to submit a representation and required the competent authority to consider it and pass a speaking order in accordance with law, leaving further recourse open if needed.

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Issues: Whether the petitioner's pension amounts and bank accounts could be protected from attachment under Section 11 of the Pensions Act, 1871, and whether the petitioner was entitled to modification of the attachment order.

Analysis: The petitioner asserted that pension deposits were exempt from attachment. The Income Tax Department disputed this, relying on the contention that income-tax dues constitute sovereign dues and would not fall within the statutory protection relied upon by the petitioner. The Court did not finally adjudicate the rival claims; instead, it directed the petitioner to file a representation and required the competent authority to consider it and pass a speaking order in accordance with law.

Outcome: No final determination was made on the legality of the attachment; the matter was left to be decided by the competent authority on representation, with liberty to the petitioner to approach the Court again if necessary.

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