Exemption from attachment
The following shall not be liable to attachment and sale under these rules:
First, the necessary wearing apparel, cooking vessels, beds and bedding of the defaulter, his wife and children, and such personal ornaments, as, in accordance with religious usage, cannot be parted with by any women.
Second, the tools of artisans, and, where the defaulter is an agriculturist, his implements of husbandry and such cattle and seed grain as may, in the opinion of the commissioner, be necessary to enable him to earn his livelihood as such.
Third, houses and other buildings (with the materials and the sites thereof and the land immediately appurtenant thereto and necessary for their enjoyment) belonging to an agriculturist and occupied by him.
Fourth, books of accounts.
Fifth, a mere right to sue for damages. Sixth, any right of personal service. Seventh, stipends and gratuities allowed to a pensioner of the government, or payable out of any service family pension
fund notified in official gazette by the federal government or
the provincial government in this behalf, and political pensions. Eight, all compulsory deposits and other sums in or derived from fund to which the Provident Funds Act, 1925, for the time being applies in so far as they are declared by the Sales Tax Act not to be liable to attachment.
Ninth, any allowance forming part of the emoluments of any servant of government or of any servant of a railway or local authority, which the appropriate government may, by notification in the official gazette, declare to be exempt from attachment and any subsistence grant or allowance made to any such servant while under suspension.
Ten, any expectancy of succession by survivorship or other merely contingent or possible right or interest and a right to future maintenance.
The particulars (stipends and gratuities allowed to a pensioner and allowance forming part of the emoluments) are exempt from attachment or sale, whether before or after they are actually payable, and in the case of salary, other than salary of a servant of the government or a servant of railways local authority, the attachable portion thereof is exempt from attachment until it is actually payable.
The "appropriate government" means (i) in respects of any person in the service of the federal government, or any servant of Railways Board, a cantonment authority or of the port authority or a major
port, the federal government; (ii) and in respect of any person in the service of a provincial government or a servant of any local authority, the FBR added.