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    <title>1980 (10) TMI 204 - MADRAS HIGH COURT</title>
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    <description>A foreign decree is conclusive in India only if it is a judgment on the merits under Section 13(b) of the Code of Civil Procedure. A decree passed under a summary procedure does not become a merits-based judgment merely because the defendant appeared or sought leave to defend; the decisive question is whether the foreign court actually applied its mind to the truth of the parties&#039; contentions. On the stated facts, the Singapore decree followed refusal of leave to defend and not an adjudication of the defence on merits, so it was not conclusive and could not be executed in India.</description>
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    <pubDate>Fri, 03 Oct 1980 00:00:00 +0530</pubDate>
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      <title>1980 (10) TMI 204 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=194220</link>
      <description>A foreign decree is conclusive in India only if it is a judgment on the merits under Section 13(b) of the Code of Civil Procedure. A decree passed under a summary procedure does not become a merits-based judgment merely because the defendant appeared or sought leave to defend; the decisive question is whether the foreign court actually applied its mind to the truth of the parties&#039; contentions. On the stated facts, the Singapore decree followed refusal of leave to defend and not an adjudication of the defence on merits, so it was not conclusive and could not be executed in India.</description>
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      <pubDate>Fri, 03 Oct 1980 00:00:00 +0530</pubDate>
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