https://www.taxtmi.com/caselaws?id=314272 A foreign decree can be executed in India under the reciprocal-enforcement machinery only while the foreign territory remains a reciprocating territory. Once Burma ceased to have that status and the notification was cancelled retrospectively, the procedural right to execute under Section 44-A disappeared, and jurisdiction had to be tested at the time execution was sought, not when the decree was first transmitted. A later execution petition was not treated as a true continuation of the earlier proceedings, and the connected claim matters failed because they depended on the executability of the Burmese decree itself. en-us Mon, 06 Feb 1956 00:00:00 +0530 Wed, 29 May 2024 14:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314272 A foreign decree can be executed in India under the reciprocal-enforcement machinery only while the foreign territory remains a reciprocating territory. Once Burma ceased to have that status and the notification was cancelled retrospectively, the procedural right to execute under Section 44-A disappeared, and jurisdiction had to be tested at the time execution was sought, not when the decree was first transmitted. A later execution petition was not treated as a true continuation of the earlier proceedings, and the connected claim matters failed because they depended on the executability of the Burmese decree itself. Case-Laws Indian Laws Mon, 06 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314272