Further mode of recovery

If the person refusing or failing to pay any of the amounts referred to in section 13 is in receipt of any salary, the estate officer may, notwithstanding the issue of a certificate to the Collector under the said section, require any person paying the salary to deduct from any payment of salary subsequent to the date of such requisition any such amount or any portion thereof as may be specified in the requisition and such person shall comply with any such requisition and shall pay the sum so deducted to the credit of the Government or the local authority, as the case may be: Provided that any part of the salary exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908 (5 of 1908), shall be exempted from any requisition made under this section. Explanation.—For the purposes of this section, “salary” includes,— (1) wages; (2) any annuity or pension; (3) any gratuity; (4) any fees, commissions, honoraria or profits in lieu of or in addition to any salary or wages; and (5) any advance of salary.