Step 1: Understanding the Question.
Order XXI, Rule 46 of the Code of Civil Procedure (C.P.C.), 1908, provides for the attachment of debts and recovery of amounts due to a judgment creditor. A Garnishee Order is issued to a third party (garnishee) holding funds of the judgment debtor, directing them to pay the creditor directly.
Step 2: Analyzing the Options.
- Option (a) IT Order is not a recognized term in this context.
- Option (b) Garnishee Order aligns with Order XXI, Rule 46, for debt attachment.
- Option (c) Decree Holder order refers to the person entitled to the decree, not the order itself.
- Option (d) Bank Order is too vague and not specific to this rule.
Step 3: Conclusion.
The order issued under Order XXI, Rule 46, is a Garnishee Order, making (b) the correct answer. This mechanism ensures effective recovery of dues.