A money decree is only as good as its execution, and the most liquid asset most judgment-debtors have is not property — it is money owed to them by someone else: a bank balance, trade receivables, rent, deposits. Order 21 Rule 46 of the CPC allows attachment of debts not secured by a negotiable instrument, and Rules 46A to 46I supply the garnishee machinery: the court calls upon the judgment-debtor’s debtor (the garnishee) to pay into court what it owes, converting a third party’s liability into satisfaction of the decree.
The sequence, step by step
What can and cannot be attached
| Attachable | Protected / problematic |
|---|---|
| Credit balances in current and savings accounts | Exempt items under Section 60 CPC — including the protected portion of salary, pensions covered by statute, tools of artisans, and compulsory deposits |
| Fixed deposits (subject to their terms) | Debts secured by negotiable instruments — these follow Rule 51’s separate route, not Rule 46 |
| Trade receivables, rent, contractual dues presently owed | Purely contingent or future sums that are not yet debts — the garnishee must actually owe a debt, not merely be a prospective payer |
| Amounts the garnishee admits holding for the debtor | Sums over which third parties claim their own rights — set-off, lien or prior assignment are classic garnishee defences tried under Rule 46C |
Practical notes from execution practice
Where this fits among execution remedies
Garnishee relief sits alongside attachment and sale of movables and immovables, arrest and detention in the narrow circumstances Section 51 permits, and appointment of a receiver. Its advantage is speed and liquidity: no sale process, no auction discounts — money moves from the garnishee to the court to the decree-holder. For commercial decrees and arbitral awards against trading entities, it is usually the first tool worth reaching for, with disclosure examination filling the information gap. The same machinery serves maintenance and DV Act monetary orders when arrears are executed as money decrees, where salary garnishment through the employer is the standard course.
In Delhi, execution of money decrees proceeds before the District Courts or the High Court depending on where the decree was passed and its value, and commercial-suit decrees follow the same Order 21 machinery. The decree-holder’s application should compute the updated decretal amount with interest and costs, since the garnishee pays only what the order quantifies.
Frequently Asked Questions
What exactly is a garnishee?
A third party who owes money to the judgment-debtor — most commonly a bank holding the debtor's account, but equally a customer with unpaid invoices, a tenant paying rent, or an employer holding dues. The garnishee order requires that person to pay the debt into court instead of to the judgment-debtor.
Can the garnishee dispute liability?
Yes. Under Rule 46C, where the garnishee disputes liability, the court may order the issue to be tried as if it were an issue in a suit. If the garnishee admits or is held liable, payment into court discharges them to that extent against the judgment-debtor — the protection Rule 46F provides.
Which court issues the garnishee notice?
The executing court — the court that passed the decree or the court to which it is transferred for execution, including under Section 39 CPC where the garnishee or assets are elsewhere. For arbitral awards enforced as decrees under Section 36 of the Arbitration Act, the same execution machinery applies.
Is salary attachable in full?
No. Section 60 CPC lists properties exempt from attachment and caps attachment of salary: a protected portion is exempt, and the attachable portion is subject to the limits and the twenty-four month rule in the proviso. Maintenance decrees enjoy a more favourable regime than ordinary money decrees.