https://www.taxtmi.com/caselaws?id=178176 Retiral benefits of pension and gratuity do not lose their exempt character under proviso (g) to Section 60(1) CPC merely because they are received and placed in fixed deposits, so such deposits remain immune from attachment in execution. The executing court must follow the decree as drawn and cannot rewrite the mode of recovery by directing satisfaction from protected assets or by shifting the burden onto the judgment-debtor. The Supreme Court also treated the decree-holder's revision as maintainable, but that point did not alter the restoration of the executing court's order and the protection of the retiral-benefit deposits. en-us Tue, 04 Nov 2008 00:00:00 +0530 Fri, 29 Jan 2016 14:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178176 Retiral benefits of pension and gratuity do not lose their exempt character under proviso (g) to Section 60(1) CPC merely because they are received and placed in fixed deposits, so such deposits remain immune from attachment in execution. The executing court must follow the decree as drawn and cannot rewrite the mode of recovery by directing satisfaction from protected assets or by shifting the burden onto the judgment-debtor. The Supreme Court also treated the decree-holder's revision as maintainable, but that point did not alter the restoration of the executing court's order and the protection of the retiral-benefit deposits. Case-Laws Indian Laws Tue, 04 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178176