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Issues: Whether a money decree passed by a court outside Tamil Nadu and transferred to a court in Tamil Nadu for execution could be treated as discharged under the Tamil Nadu Debt Relief Act, 1970, and whether the pending execution proceedings would abate under that Act.
Analysis: The Act was held to be a substantive welfare legislation relieving certain indebted persons in Tamil Nadu, but its operation was confined to debts governed by the substantive law applicable to the transaction and the decree. The provisions of the Code of Civil Procedure dealing with transfer and execution of decrees were treated as procedural only. A transferee court executing a decree under the Code does not thereby convert the decree into one passed by it for all purposes. The question whether a debt has been discharged is governed by the proper law of the contract and the law under which the decree arose, not by the law of the place where the decree is later executed. The Tamil Nadu Act could not, therefore, discharge a decree debt that had ripened into a decree in Bombay merely because execution was sought in Tamil Nadu.
Conclusion: The Act did not apply to decrees passed outside Tamil Nadu and transferred there for execution; the claimed discharge and abatement were negatived.
Final Conclusion: The revision petition failed, and the transferee execution court was held unable to apply the Tamil Nadu Debt Relief Act to the foreign decree.
Ratio Decidendi: The discharge of a decree debt is governed by the substantive law applicable to the original debt and decree, while the transferee court under the Code of Civil Procedure applies only procedural law for execution.
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