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    <title>2020 (3) TMI 1472 - Supreme Court</title>
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    <description>Section 44A of the Code of Civil Procedure is an enabling provision for executing a foreign decree in India; it does not itself prescribe limitation. Limitation is governed separately by the Limitation Act, 1963, and Article 136 does not apply to foreign decrees. The Court treated Article 137 as governing the execution application in India, while emphasising that the decree&#039;s enforceability and limitation ordinarily follow the law of the reciprocating country where it was passed. Limitation generally runs from the date of the foreign decree, unless execution was first pursued abroad, in which case the Indian application may be filed within three years from finalisation of those foreign execution proceedings.</description>
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      <title>2020 (3) TMI 1472 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=314320</link>
      <description>Section 44A of the Code of Civil Procedure is an enabling provision for executing a foreign decree in India; it does not itself prescribe limitation. Limitation is governed separately by the Limitation Act, 1963, and Article 136 does not apply to foreign decrees. The Court treated Article 137 as governing the execution application in India, while emphasising that the decree&#039;s enforceability and limitation ordinarily follow the law of the reciprocating country where it was passed. Limitation generally runs from the date of the foreign decree, unless execution was first pursued abroad, in which case the Indian application may be filed within three years from finalisation of those foreign execution proceedings.</description>
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