https://www.taxtmi.com/caselaws?id=310019 The Bombay HC held that the words "as if" in Section 44-A of the Code of Civil Procedure are a procedural device that applies Order XXI to the execution of foreign decrees, and do not deem the foreign decree to have been passed by the executing court. Section 44-A(3) still requires refusal of execution where the decree falls within any exception in Section 13. Because the decree was found to suffer from lack of competent jurisdiction under Section 13, it could not be enforced and execution was rightly refused. en-us Fri, 07 Aug 1959 00:00:00 +0530 Tue, 03 Oct 2023 15:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310019 The Bombay HC held that the words "as if" in Section 44-A of the Code of Civil Procedure are a procedural device that applies Order XXI to the execution of foreign decrees, and do not deem the foreign decree to have been passed by the executing court. Section 44-A(3) still requires refusal of execution where the decree falls within any exception in Section 13. Because the decree was found to suffer from lack of competent jurisdiction under Section 13, it could not be enforced and execution was rightly refused. Case-Laws Indian Laws Fri, 07 Aug 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310019