Garnishee Order and Attachment Order

Garnishee means a debtor to the debtor. Garnishee order is an attachment order of the court under section 60 of CPC 1908 (Order XXI and Rule 46) at the request of a creditor to attach his debtor’s fund in the hand of garnishee (bank holds the deposit balance of the debtor so bank is here garnishee).

Attachment order is issued by Government authority for recovery of Govt. dues, revenue or tax.

Particulars	Garnishee	Attachment
Issuing Authority	Competent Court	Revenue/Tax authority
Under which Act	Civil Procedure Code Sec 60 Order 21 Rule 46.	Relevant Act say Sec. 226 of Income Tax Act for Income Tax.
Depositor called	Judgement debtor	Assessee
Bank called	Judgement debtor’s debtor	Assessee’s debtor
Stages of order	In two stages i.e. order nisi and order absolute	Issued as a payment order.
Issued to recover	Personal dues of creditor	Dues of the government
Amount	May be mentioned specifically	Must be mentioned specifically
Applicable to which account	Clear amount with the garnishes at time of receipt	For all. At the time of or after or order
Applicable to which account	All deposit accounts including FD not due	All deposit accounts including FD not due
Right of set off	Available for lawful and due debts	Available for lawful and due debts
Joint accounts, order single name	Not applicable	Applicable pro-rata
Account of A, order in his name	Applicable	Applicable
Order in Partnership’s name and account in partner’s name	Applicable	Applicable
Joint account, order same joint names	Applicable	Applicable
Order in name of partner, trustee, executer, liquidator, director of a company, etc	Not applicable for accounts in name of firm, trust, company i.e. accounts in fiduciary capacity etc.	Not applicable for accounts in name of firm, trust, company i.e. accounts in fiduciary capacity etc.
Deceased	Applicable. Execution proceeding can’t be stopped after death	Applicable
Insolvent	Not applicable	Not applicable
Undrawn CC or DD limit	Not applicable	Not applicable
Order received simultaneously or is pending for payment.	Preference to attachment	Preference to attachment
Failure to implement the order	Contempt of court	Assessee in default
Applicability on FDR as collateral security	Not applicable	Not applicable