Indian Railway Establishment Manual Chapter XVIII

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Questions and Answers

What is the maximum attachable amount of a railway servant's emoluments if their total gross emoluments are Rs. 800?

  • Rs. 400
  • Rs. 133.33 (correct)
  • Rs. 200
  • Rs. 100

Which of the following allowances is exempt from attachment by court order for a railway servant?

  • Medical allowance
  • Transportation allowance
  • House-rent allowance (correct)
  • Performance bonus

If a railway servant has total gross emoluments represented by X and exempted allowances by Y, which formula is used to calculate the net amount attachable?

  • (X - Y) / 3 (correct)
  • (X + Y) / 400
  • (X - Y) / 3 - 400
  • (X - Y) - 400

What is the attachable amount for a railway servant earning Rs. 1,200 in emoluments?

<p>Rs. 600 (B)</p> Signup and view all the answers

Which of the following is NOT exempt from attachment for debt?

<p>Performance allowance (B)</p> Signup and view all the answers

If a railway servant's basic salary is Rs. 450, how much of that can be attached?

<p>No amount can be attached. (C)</p> Signup and view all the answers

What is the formula for calculating the maximum attachable amount by civil courts?

<p>(X - Y) / 3 (C)</p> Signup and view all the answers

Under what condition can a railway servant's allowances be exempt from attachment?

<p>If they are under suspension (C)</p> Signup and view all the answers

How much of the Rs. 500 allowance for an employee is attachable?

<p>Rs. 0 (D)</p> Signup and view all the answers

What is the attachment rule for emoluments exceeding Rs. 400?

<p>One third of the excess amount is attachable. (B)</p> Signup and view all the answers

What happens to a portion of the moiety that has been under attachment for a total of 24 months?

<p>It becomes exempt from attachment for an additional 12 months. (D)</p> Signup and view all the answers

Which of the following are included as deductions from the non-attachable portion of pay?

<p>Subscriptions to government-recognized funds (C), Taxes on income (D)</p> Signup and view all the answers

What is the procedure for handling multiple attachment orders for a railway servant?

<p>If the current moiety is fully attached, the new order cannot be accepted. (B)</p> Signup and view all the answers

Which of the following must be deducted from the amount realized under an attachment order?

<p>Remittance costs (A)</p> Signup and view all the answers

When an attachment order is received, who is responsible for verifying its acceptability?

<p>The checking clerk (C)</p> Signup and view all the answers

What should be done if no further deductions can be made from the attachable moiety?

<p>The order cannot be accepted. (B)</p> Signup and view all the answers

Which of the following statements is true regarding interim relief amounts?

<p>They are not subject to attachment. (A)</p> Signup and view all the answers

What is the role of the officers notified by the Railway Board when an attachment order is served?

<p>They verify the attachment order. (A)</p> Signup and view all the answers

What is indicated by the term 'attachable moiety' in this context?

<p>The part of earnings that can be legally accessed by creditors. (C)</p> Signup and view all the answers

What information should be returned to the court after processing an attachment order?

<p>The original order signed by the concerned officer. (B)</p> Signup and view all the answers

What is the purpose of posting necessary particulars of the judgment-debtor in the register of deductions?

<p>To ensure the attachment order is properly recorded for future reference. (D)</p> Signup and view all the answers

What happens to unaccepted attachment orders?

<p>They are sent back to the courts unacknowledged with explanations. (B)</p> Signup and view all the answers

What must be noted in the register of deductions regarding amounts recovered?

<p>Monthly amounts recovered and the pay bills they relate to. (D)</p> Signup and view all the answers

How should the full satisfaction of the decree be noted in the Register?

<p>Clear remarks indicating the decree has been fully satisfied. (C)</p> Signup and view all the answers

What must be specified in the leave salary certificate upon receiving an attachment order for a railway servant on leave?

<p>The specific amounts to be deducted per month in compliance with the order. (C)</p> Signup and view all the answers

When should the transaction for recovering amounts be carried out in relation to the leave salary?

<p>Before the 10th of the following month. (B)</p> Signup and view all the answers

Who is responsible for drawing the amount recoverable monthly as per the attachment order?

<p>The disbursing authority in India. (B)</p> Signup and view all the answers

What should the authorities in India do with the amount recovered monthly?

<p>Remit it to the concerned court. (A)</p> Signup and view all the answers

What is an important factor to consider when allocating the amount recovered?

<p>It should follow the allocation of the leave salary as indicated. (A)</p> Signup and view all the answers

What additional step is taken for a railway servant's leave salary drawing outside India when there is an attachment order?

<p>Editing the original leave salary certificate accordingly. (B)</p> Signup and view all the answers

What should be done if an event occurs that requires a change in leave salary payment?

<p>Intimate the leave salary certificate issuer by cable. (C)</p> Signup and view all the answers

What action can be taken when a judgment-debtor refuses to draw his pay?

<p>Their pay can be drawn by their supervisor. (D)</p> Signup and view all the answers

What should the head of the office do in case of undisbursed pay?

<p>Prepare a pay bill for the judgment-debtor. (D)</p> Signup and view all the answers

What should be included in the acquittance roll for drawing pay under an attachment order?

<p>Details of the attachment order. (B)</p> Signup and view all the answers

In case the required leave salary isn't paid due to a judgment, what is necessary to do?

<p>Ensure compliance with the attachment order within specified time limits. (A)</p> Signup and view all the answers

What is the primary purpose of informing the officer issuing the leave salary certificate promptly?

<p>To implement timely changes to payment. (D)</p> Signup and view all the answers

What happens when court receipts for the drawn pay are not filed correctly?

<p>It will lead to legal complications. (C)</p> Signup and view all the answers

What is a key responsibility of the head of the Department regarding undrawn pay?

<p>Draw the pay in satisfaction of attachment orders. (A)</p> Signup and view all the answers

What restriction must be considered when drawing a judgment-debtor's pay?

<p>Pay can only be drawn in specific cases identified in policy. (B)</p> Signup and view all the answers

What is the consequence of not submitting the pay bill with respect to attachment orders?

<p>The draw of pay may be considered unauthorized. (B)</p> Signup and view all the answers

What portion of a railway servant's emoluments is attachable if their total gross emoluments are Rs. 600?

<p>Rs. 200 (A)</p> Signup and view all the answers

Which allowance is specifically exempt from attachment under court orders for a railway servant?

<p>Uniform cost allowances (A)</p> Signup and view all the answers

In the formula for calculating attachable amounts, which component is excluded from 'Y'?

<p>Travel allowances (A)</p> Signup and view all the answers

What is the maximum attachable amount as per the rules if a railway servant has gross emoluments of Rs. 1,000?

<p>Rs. 600 (C)</p> Signup and view all the answers

What must be included in the calculation for a railway servant's net attachable amount?

<p>Gross emoluments minus exempt allowances (D)</p> Signup and view all the answers

In handling attachment orders, what action is necessary for the head of the office concerning undisbursed pay?

<p>Process it as per the attachment orders (D)</p> Signup and view all the answers

Which of the following allowances will NOT affect the calculation of attachable amounts?

<p>Suspension allowances (C)</p> Signup and view all the answers

If a railway servant's emoluments total Rs. 900, what is the net attachable amount?

<p>Rs. 200 (B)</p> Signup and view all the answers

Which factor should be considered when determining the attachable emoluments for a railway servant?

<p>Total gross earnings (C)</p> Signup and view all the answers

Which result would be achieved if a judgment-debtor refuses to draw their pay?

<p>Delay in processing attachment orders (A)</p> Signup and view all the answers

What is the purpose of sending advice in duplicate to the bill preparing section regarding recoveries?

<p>To inform about the specific deductions required under the attachment order (C)</p> Signup and view all the answers

What is done when an attachment order is unaccepted?

<p>Return the order to the court along with articulation of reasons (A)</p> Signup and view all the answers

How should the amount recovered through attachment be indicated in pay bills?

<p>As payable to the courts concerned (C)</p> Signup and view all the answers

When must deductions from the leave salary certificate be specified for a railway servant on leave?

<p>After the receipt of the attachment order (C)</p> Signup and view all the answers

What remark should be made in the Receipt Register when an attachment order is returned?

<p>The attachment order has been returned unacknowledged (D)</p> Signup and view all the answers

Under what condition can recoveries not be processed for a railway servant on leave outside India?

<p>If the railway servant is not drawing leave salary (D)</p> Signup and view all the answers

What should be done once the full amount of the attachment order has been recovered?

<p>Make clear remarks in the Register for full satisfaction (D)</p> Signup and view all the answers

Why must the authorities in India draw and remit the recoverable amount monthly?

<p>To comply with the court attachment order (D)</p> Signup and view all the answers

What is crucial about the allocation of recovered amounts in relation to leave salary?

<p>It must follow the allocation mentioned in the leave salary certificate (D)</p> Signup and view all the answers

What is the duration after which a portion under attachment becomes exempt from further attachment if it has been under continuous or intermittent attachment?

<p>24 months (D)</p> Signup and view all the answers

What should be done if the attachable moiety of a railway servant is already at its maximum limit?

<p>Reject subsequent attachment orders. (B)</p> Signup and view all the answers

When deductions are made from the non-attachable portion, what is specifically excluded from the attachments?

<p>Allowances for housing (C)</p> Signup and view all the answers

Who is responsible for verifying the acceptability of an attachment order upon its receipt?

<p>The checking clerk (C)</p> Signup and view all the answers

What happens if the full satisfaction of a decree has been noted in the register of deductions?

<p>The attachment is permanently released. (D)</p> Signup and view all the answers

In what scenario should the amount realized under an attachment order be netted before remittance?

<p>When there are costs associated with remittance. (C)</p> Signup and view all the answers

What additional consideration must be made for a railway servant's leave salary when an attachment order is in place?

<p>The transaction should align with attachment dates. (B)</p> Signup and view all the answers

What should the authorities do with the amounts recovered monthly under an attachment order?

<p>Remit it as directed by the court. (B)</p> Signup and view all the answers

What action should be taken if the leave salary certificate needs to be modified following an attachment order?

<p>Submit a new certificate with modified particulars. (C)</p> Signup and view all the answers

What is the primary limitation imposed on drawing a judgment-debtor's pay?

<p>It must not exceed their gross salary. (A)</p> Signup and view all the answers

What must the accounting authorities do immediately if a judgment-debtor dies regarding leave salary payments?

<p>Notify the officer issuing the leave salary certificate by cable. (A)</p> Signup and view all the answers

If a judgment-debtor does not draw his pay, who is responsible for drawing his pay in satisfaction of the attachment order?

<p>The head of the office or head of the department. (A)</p> Signup and view all the answers

What should be referenced in the acquittance roll or pay bill when drawing the pay of a judgment-debtor?

<p>The particulars of the attachment order. (C)</p> Signup and view all the answers

What action is required from the head of the office when a judgment-debtor intentionally undisburses his pay?

<p>Draw the pay to satisfy the court's attachment order. (B)</p> Signup and view all the answers

What should happen if a judgment-debtor's pay bill is not prepared regularly?

<p>The head of the department is authorized to draw the pay. (B)</p> Signup and view all the answers

What is the purpose of filing court receipts for amounts drawn under an attachment order?

<p>To provide proof of compliance with the attachment order. (D)</p> Signup and view all the answers

If a situation arises where an event must change leave salary payment, what is required?

<p>Prompt notification to the officer issuing the leave salary certificate. (A)</p> Signup and view all the answers

What is a necessary restriction to consider when drawing a judgment-debtor's pay?

<p>Only a portion of the gross salary can be drawn. (D)</p> Signup and view all the answers

What action should record the full satisfaction of a decree concerning an attachment order?

<p>Update the register of deductions accordingly. (A)</p> Signup and view all the answers

What happens if an intimation to the officer issuing the leave salary certificate is delayed beyond the 10th succeeding month?

<p>There may be unauthorized payments made to the judgment-debtor. (D)</p> Signup and view all the answers

Flashcards

Attachable railway servant's pay

Only the excess portion of a railway servant's pay exceeding Rs. 400 is attachable by the civil court, with a maximum limit of one-third of that excess.

Exempt allowances for railway servants

Specific allowances like travelling, conveyance, uniform/ration costs, high-cost area allowances, house rent, cost-of-living relief, foreign/diplomatic allowances, and children's education allowances are not subject to attachment by civil courts.

Maximum attachable amount for railway employees

Calculated as one-third of the excess salary above Rs. 400, with the exception of specified allowances, considering the total pay (X) and exempted allowance/subsistence (Y).

Section 60(1) of Civil Procedure Code

The code specifies the rules for exemptions for railway servant emoluments when facing debt attachment.

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Railway Servant's Pay

Total amount received by railway servants in salaries and allowances before any deductions.

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Exempt Allowance

Specific allowances not subject to debt collection.

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Subsistence Grant

Allowance provided to a suspended railway employee.

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Travelling Allowance

Compensation for expenses incurred during travel.

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Conveyance Allowance

Compensation for use of a conveyance.

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Attachment for Debt

Legal procedure to recover a debt by utilizing a person's income.

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Attachable moiety

The portion of a railway servant's pay and allowances that can be legally taken by the court.

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24-month attachment exemption

If a portion of pay has been attached for 24 months, it is exempt from further attachment for 12 more months.

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Government-recognized funds

Financial organizations authorized by the government for deductions from pay.

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Attachment order verification

Checking if an attachment order is valid and doesn't overlap with previous attachments.

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Maximum attachment limit

The highest percentage of pay that can be legally taken for attachment.

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Interim relief

Temporary financial support based on a report, often used in salary adjustments.

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Remittance cost deduction

Fees for sending money to the court handling the attachment case are deducted from the amount collected.

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Prohibitory orders

The orders that prevent the payment of wages by the railway board.

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Checking clerk responsibility

The clerk's role in verifying attachment orders and ensuring they're compliant with rules.

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Duplicate attachment orders

Copies of the court order are delivered to help ensure correct actions by the railway offices.

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Attachment order handling

The process of receiving, processing, and fulfilling court attachment orders against railway employee pay.

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Deduction register

A register used to track deductions from railway employee pay for court attachments.

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Unaccepted attachment order return

Procedure for returning court attachment orders that cannot be processed.

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Full recovery procedure

A clear notation of full recovery in the ledger, preventing further deductions.

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Attachment on leave out of India

Handling court attachment orders for railway employees on leave and drawing leave salary outside India.

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Leave salary certificate update

Modifying the leave salary certificate to specify the deduction amount for a court attachment order.

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Disbursing authority

The official responsible for paying leave salaries.

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Monthly recovery timing

The process starts (latest) after the 10th of the following month for leave salaries the attachment relates to.

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Pay bill summary inclusion

Incorporating court-order payable amounts into pay bill summaries, guiding pay clerks.

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Recovery register contents

Records of monthly recovered amounts and details of pay bills with the recovery.

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Leave salary attachment

Preventing leave salary payment beyond its due date, especially in cases of death or other relevant events, to comply with legal orders (attachments).

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Immediate intimation

Accounting authorities must promptly inform the issuing officer, using cable if necessary, if leave salary is affected by a death or another event.

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Judgment-debtor refusal

A situation where a judgment-debtor intentionally avoids receiving their salary or pay to evade legal obligations.

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Payment by head of office

Officer accountable for collecting the judgment-debtor's salary in cases of non-cooperation and transferring to the court.

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Payment restrictions

Specific guidelines and conditions regarding the collection and payment of a judgment debtor's salary to the court.

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Accounting charges

Recording of judgment-debtor's pay as part of the legal proceeding, including attachment order details in the salary record.

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Court receipts

Documents confirming the payment received by the court, crucial for documenting deductions.

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Gazetted railway servant

Railway employees holding a specific level or rank of designation according to regulations.

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Attachment order

An official order directing the seizure and use of funds to satisfy a debt/legal claim.

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24-Month Exemption

If a portion of a railway servant's pay has been under attachment for 24 months, it's exempt from further attachment for 12 more months.

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What are deductions for?

Deductions from a railway servant's pay include payments to government-recognized funds, income taxes, and debts owed to the government.

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Remittance Cost

The cost of sending the attached money to the court is deducted from the amount collected.

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Checking Clerk's Role

The clerk's job is to verify attachment orders and make sure they comply with the rules.

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Attachment of Pay

Legal procedure where a portion of a railway employee's salary is seized and used to pay off a debt.

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Attachable Emoluments

The portion of a railway employee's salary that can be legally seized by a court for debt repayment.

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Maximum Attachable Amount

The highest percentage of a railway employee's salary that can be seized by a court.

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Foreign Allowance

An extra payment given to railway employees working abroad.

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Children's Education Allowance

This allowance helps railway employees pay for their children's education.

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Judgment-debtor

A person who has been legally ordered to pay a debt.

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Leave Salary Certificate

A document issued to a railway employee on leave that confirms their salary entitlement during the leave period.

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What happens if a judgment-debtor refuses to accept their salary?

The head of the office can collect the judgment-debtor's salary and send it directly to the court to satisfy the debt.

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What is the accounting treatment for salary collected on an attachment order?

The salary amount collected is recorded in the accounts with details of the attachment order and supporting receipts from the court.

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When must leave salary be adjusted for an attachment order?

The leave salary should be adjusted if any event like death or other relevant circumstances occur, beyond which the leave salary should not be paid.

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How are accounting authorities notified about changes to leave salary?

They immediately inform the officer who issued the leave salary certificate, using cable if the message needs to reach the officer within 10 months.

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Why are restrictions imposed when collecting salary against an attachment order?

The collection and payment of the judgment-debtor's salary is subject to specific guidelines and conditions to ensure fairness and legal compliance.

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What are the deductions used for?

Deductions from railway employee pay are used to satisfy legal obligations, like court attachments and other authorized deductions.

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Study Notes

Indian Railway Establishment Manual (Chapter XVIII)

  • Attachment of Pay and Allowances for Debt: Railway servant's pay is partially attachable for debt.
  • Maximum Attachable Amount: The maximum amount of pay attachable by civil courts is one-third of the excess over Rs. 400.
  • Exempt Allowances: Certain allowances are exempt from attachment. These include: traveling allowances, conveyance allowances, uniform and ration allowances, allowances for high cost of living (including hill stations), house rent allowances, allowances for cost of living increases, foreign allowances, children's education allowances, reimbursements for medical expenses, and interim relief allowances.
  • Attachment Duration: If a portion of pay is attached for 24 months, continuously or intermittently, that portion is exempt for another 12 months. If the attachment is executed under the same decree, it's permanently exempt after 24 months.
  • Deductions: Deductions (income tax, subscriptions, debts to the government, etc.) are made from the non-attachable portion.
  • Remittance Costs: Costs of remitting money to the court should be deducted from the amount recovered.
  • Executive Office Procedure: Attachment orders are processed by designated officers, who verify if the order is valid and if the servant isn't already paying for another attachment order. If the order is valid the salary is adjusted accordingly, and the original attachment order is returned to the court. If the salary exceeds the allowable attachable amount the order is accepted and the necessary deductions are made.
  • Leave Salary: Leave salary payable to a railway servant outside India can also be attached. The amount subject to attachment should be clearly specified in the leave salary certificate.
  • Judgment Debtor Refusal: If a judgment debtor refuses to accept their pay or allowances, the office head or department head can draw pay from the judgment debtor, remitting the funds to the court per the procedure outlined for attachment orders.

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