Correct option is A
Under Section 60 of the Civil Procedure Code, 1908, certain properties are exempt from attachment in the execution of a decree, and Books of Account are specifically excluded from attachment. This exemption ensures that business records and accounts remain accessible and usable for managing financial affairs, even when other assets are attached to satisfy a decree.
Information Booster:
Section 60 of the Civil Procedure Code, 1908, provides a detailed list of properties that
cannot be attached in the execution of a decree. The purpose of these exemptions is to ensure that certain essential items or assets remain available for use by the judgment debtor, ensuring fairness and preventing undue hardship.
Properties Exempt from Attachment:
·
Books of Account used in the course of business.
· Tools of artisans, and items essential for livelihood.
· Personal clothing, bedding, and provisions for the household.
· Pension payments, wages of laborers, and certain allowances.
While properties like land, bank notes, and cheques can be attached,
Books of Account are protected under the law.
Additional Knowledge:
1.
Land (Option b):
Land can be attached in the execution of a decree unless specifically exempt under the law. It is a common form of property attachment for satisfying debts or judgments.
2.
Bank Notes (Option c):
Bank notes (cash) are attachable under a decree. They are considered liquid assets and are typically used to satisfy outstanding judgments.
