Which of the following are not liable to attachment or sale in execution of a decree? (a) Bullocks and…

Section 60(1) of the Code of Civil Procedure, 1908 exempts from attachment an agriculturist's implements of husbandry and such cattle as the court thinks necessary for his livelihood (clause (b)), and the pay and allowances of persons to whom the Air Force, Army or Navy Acts apply (clause (h)). The exempt pair is therefore "(a) and (b)". Clause (k) protects compulsory deposits in a provident fund governed by the Provident Funds Act, 1925, not voluntary deposits, and in execution of a maintenance decree only one-third of the salary is exempt, so two-thirds can be attached.