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Issues: Whether, after the Bengal Agricultural Debtors (Amendment) Act, 1940 came into force, the question whether the liability under the decree was a debt within the meaning of the Bengal Agricultural Debtors Act, 1936 had to be decided only by the Debt Settlement Board, thereby excluding the civil court's jurisdiction.
Analysis: The amendment did not alter the substantive rights or liabilities created by the Bengal Agricultural Debtors Act, 1936. It only shifted the tribunal competent to decide whether a particular liability was a debt within the Act. Such a change of forum is a matter of procedure, and procedural amendments apply to pending matters unless a contrary intention appears. The civil court's jurisdiction to decide that question was therefore taken away, and the Debt Settlement Board alone had jurisdiction to determine it.
Conclusion: The Munsif had no jurisdiction to decide whether the liability was a debt within the Act, and the stay of execution could not be vacated by the civil court.