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    <title>2000 (12) TMI 901 - Supreme Court</title>
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    <description>A dismissal of a second appeal as time barred, after rejection of condonation of delay, does not amount to a decree because it does not decide the merits or conclusively adjudicate the parties&#039; rights. The lower appellate decree therefore remains the operative decree, and limitation for execution under Article 136 of the Limitation Act, 1963 begins when that decree becomes enforceable. An appellate decree supersedes the earlier decree only if a decree is actually passed in appeal. Execution initiated beyond the prescribed period from the first appellate decree was consequently barred.</description>
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      <title>2000 (12) TMI 901 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=183142</link>
      <description>A dismissal of a second appeal as time barred, after rejection of condonation of delay, does not amount to a decree because it does not decide the merits or conclusively adjudicate the parties&#039; rights. The lower appellate decree therefore remains the operative decree, and limitation for execution under Article 136 of the Limitation Act, 1963 begins when that decree becomes enforceable. An appellate decree supersedes the earlier decree only if a decree is actually passed in appeal. Execution initiated beyond the prescribed period from the first appellate decree was consequently barred.</description>
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