https://www.taxtmi.com/caselaws?id=198111 A foreign decree from a reciprocating jurisdiction may be executed in India under Section 44A, CPC, but the executing court must refuse enforcement if the decree falls within an exception under Section 13, CPC. The key issue is whether the foreign judgment was given on the merits of the case. Where the judgment-debtors had notice, were represented, and chose not to appear, the court may apply the presumption of regularity under Section 114 of the Evidence Act and treat the decree as conclusively adjudicated on the merits unless that presumption is rebutted. On that basis, the decree remained executable. en-us Tue, 24 Mar 1942 00:00:00 +0630 Tue, 23 Jan 2018 14:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198111 A foreign decree from a reciprocating jurisdiction may be executed in India under Section 44A, CPC, but the executing court must refuse enforcement if the decree falls within an exception under Section 13, CPC. The key issue is whether the foreign judgment was given on the merits of the case. Where the judgment-debtors had notice, were represented, and chose not to appear, the court may apply the presumption of regularity under Section 114 of the Evidence Act and treat the decree as conclusively adjudicated on the merits unless that presumption is rebutted. On that basis, the decree remained executable. Case-Laws Indian Laws Tue, 24 Mar 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=198111