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    <title>2018 (10) TMI 2034 - Supreme Court</title>
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    <description>A decree becomes executable when it becomes enforceable, and where a trial court decree is affirmed in appeal and again in second appeal, the doctrine of merger makes the appellate decree the operative decree for limitation purposes. Because only one operative decree can govern the same subject matter at a time, limitation for execution ran from the High Court decree, not from the trial court judgment. The execution petition filed in 2006 was therefore within the 12-year period, and the limitation objection failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=314129</link>
      <description>A decree becomes executable when it becomes enforceable, and where a trial court decree is affirmed in appeal and again in second appeal, the doctrine of merger makes the appellate decree the operative decree for limitation purposes. Because only one operative decree can govern the same subject matter at a time, limitation for execution ran from the High Court decree, not from the trial court judgment. The execution petition filed in 2006 was therefore within the 12-year period, and the limitation objection failed.</description>
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