https://www.taxtmi.com/caselaws?id=183617 Gratuity payable by an employer after an employee's death was treated as attachable in execution because the statutory exemption under Section 60(g) of the Code of Civil Procedure protects gratuity payable to the employee, not a sum that has become payable to legal heirs as a debt due in the employer's hands. The earlier order stating that the amount was not attachable did not create a res judicata bar, because an erroneous ruling on a pure question of law, including the court's power to order attachment, can be reconsidered in later execution proceedings. The decretal amount was therefore not refundable. en-us Fri, 30 Oct 1987 00:00:00 +0530 Thu, 16 Jun 2016 15:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183617 Gratuity payable by an employer after an employee's death was treated as attachable in execution because the statutory exemption under Section 60(g) of the Code of Civil Procedure protects gratuity payable to the employee, not a sum that has become payable to legal heirs as a debt due in the employer's hands. The earlier order stating that the amount was not attachable did not create a res judicata bar, because an erroneous ruling on a pure question of law, including the court's power to order attachment, can be reconsidered in later execution proceedings. The decretal amount was therefore not refundable. Case-Laws Indian Laws Fri, 30 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183617