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    <title>1942 (8) TMI 13 - CALCUTTA HIGH COURT</title>
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    <description>The 1940 amendment to the Bengal Agricultural Debtors Act, 1936 did not change substantive rights or liabilities; it only altered the forum competent to decide whether a liability under a decree was a &quot;debt&quot; within the Act. That shift in forum was procedural and applied to pending matters absent contrary intention. The Debt Settlement Board therefore had exclusive jurisdiction to determine that question, and the civil court could not decide it or vacate the stay of execution.</description>
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    <pubDate>Tue, 11 Aug 1942 00:00:00 +0530</pubDate>
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      <title>1942 (8) TMI 13 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=289272</link>
      <description>The 1940 amendment to the Bengal Agricultural Debtors Act, 1936 did not change substantive rights or liabilities; it only altered the forum competent to decide whether a liability under a decree was a &quot;debt&quot; within the Act. That shift in forum was procedural and applied to pending matters absent contrary intention. The Debt Settlement Board therefore had exclusive jurisdiction to determine that question, and the civil court could not decide it or vacate the stay of execution.</description>
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      <pubDate>Tue, 11 Aug 1942 00:00:00 +0530</pubDate>
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