https://www.taxtmi.com/caselaws?id=305802 A foreign decree from a reciprocating territory is executable in India under Section 44A of the Code of Civil Procedure unless it falls within a Section 13 exception. A judgment is not on the merits only when it is a pure default or penalty order passed without judicial consideration of the claim or defence. Even a summary or ex parte decree can qualify as on the merits if the court examines the pleadings, materials, and defence, applies judicial mind, and records reasons. On that reasoning, the foreign judgment discussed was treated as on the merits and not barred by Section 13(b), so execution in India was permitted. en-us Fri, 25 May 2007 00:00:00 +0530 Sat, 24 Dec 2022 13:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305802 A foreign decree from a reciprocating territory is executable in India under Section 44A of the Code of Civil Procedure unless it falls within a Section 13 exception. A judgment is not on the merits only when it is a pure default or penalty order passed without judicial consideration of the claim or defence. Even a summary or ex parte decree can qualify as on the merits if the court examines the pleadings, materials, and defence, applies judicial mind, and records reasons. On that reasoning, the foreign judgment discussed was treated as on the merits and not barred by Section 13(b), so execution in India was permitted. Case-Laws Indian Laws Fri, 25 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305802