Attaching pension account for recovery of dues is violative of section 11 of Tamil Nadu Pension Act

S. Devarajan Vs Union of India (Madras High Court) Madras High Court held that bank account which is designated pension account is exempted from any attachment for recovery of dues and attachment of such account is in violation of the provisions of the Section 11 of the Tamil Nadu Pension Act, 1871. Facts- The respondent-Department, during the year 2021, issued a notice to the petitioner for non filing of returns for the AY2013-14, immediately thereafter, the petitioner filed returns, declaring his total income as Rs.2,53,460/- based on his pension, however, the respondent-Department alleged t...