A garnishee order can be applied only to accounts where a debtor–creditor relationship exists, meaning the bank owes money to the customer.
❌ Cash Credit Account – Not attachable; the customer owes money to the bank
❌ Overdraft Account – Not attachable for the same reason
❌ Safe Deposit Locker – Not a deposit account; funds are not held by the bank
✅ Savings Bank Account – Attachable; the bank is the debtor and the customer is the creditor
