Decided on May 01,1953



Mack, J. - (1.) This is an appeal by the decree-holders against an order passed by the learned Subordinate Judge of Pudukottah allowing an application by the judgment-debtors under Sections 47 and 151, Civil P. C. and holding that they were not liable to" pay interest of Rs. 2846-11-0 for the period 8-12-941 to31-3-1947 by virtue of the Accrual of Interest War time Adjustment Act (Burma Act 11 of 1947). The suit was one for recovery of monies deposited with the defendants in Burma admittedly many years ago. Section 3 of the Burma Act 11 of 1947 runs as follows: "Notwithstanding: anything contained in any other law for the time being in, force, or in any contract of loan or mortgage deed, no interest shall accrue, or be payable, upon any loan or mortgage other than usufructuary mortgage made in Burma before the 5th day of May 1942 for or in respect of the period which falls within the 8th day of December 1941 and the date on which the provisions of Section 7 of the, Courts '(Emergency Provisions)' Act. 1943 cease to operate or are repealed" (Admittedly 31-3-1947).
(2.) The point arising is one of importance and interest, namely, to what extent Courts in India are governed, by or should apply this very equitable and just Act passed in Burma in 1947. The object of the enctment, was to relieve debtors from liability, to pay interest during a period of foreign invasion and occupation and of most unsettled war conditions when any kind of business in the ordinary sense was rendered practically out of the question.
(3.) The learned Subordinate Judge in a short order allowing the application under appeal referred to full reasons, he gave in an order in E. P. No. 1 of 1949 in C. S. No. 106 of 1943, a decree of the High Court transferred to him for execution, for coining to the conclusion that the judgment-debtors were entitled to claim this relief in execution, where decrees were passed prior to the enactment of Burma Act XI of 1947. A printed copy of that order has been placed before me but the learned advocates have not been able, though adjournments were given for this purpose, to ascertain whether any appeal to this Court has been filed against that order.;

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