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v. It is further submitted that the Decree Holder has sought to blur the well-

established legal distinction between domestic and foreign decrees. Section 44A of the CPC governs only decrees passed by foreign Courts of reciprocating territories and does not provide for automatic or parallel execution in India when the foreign decree is already under execution in the originating jurisdiction. The scheme under Section 44A is distinct from that which applies to domestic decrees, and the procedural safeguards must be rigorously observed. In the present case, by initiating execution both in UAE and India simultaneously, the Decree Holder is (2020) 17 SCC 798 Signed By:PRIYA Signed Signing Date:23.09.2025 By:PURUSHAINDRA 17:06:50 KUMAR KAURAV seeking dual enforcement without demonstrating legal basis or satisfaction of statutory prerequisites.

vi. It is urged that enforcement of foreign decrees serves the broader principles of comity of Courts and commercial certainty. Section 44A of the CPC was enacted to enable smooth recognition and enforcement of foreign money decrees from reciprocating territories. The Decree in question is final, conclusive, and remains entirely unsatisfied. All procedural formalities have been duly met by the Petitioner. The objections raised are devoid of merit, unsupported by any substantive affidavit, and should not be permitted to delay execution any further.

27. Further, the Madras High Court in Uthamram v. K.M Abdul Kassim & Co.19, quoted with approval upon in Sheik Ali, referred to the judgment of Privy Council in East End Dwelling Co. Ltd. v. Finsbury Borough Council20 and Income-tax Commissioner v. S. Taja Singh, which held that if a statute directs an imaginary state of affairs to be taken as real, one should imagine also as real the consequences and incidents which, if the putative state of affairs had in fact existed, must inevitably have flowed from or accompanied it and not 8th ed., 2001 (1963) 2 Mad.L.J. 412 1952 AC 109 Signed By:PRIYA Signed Signing Date:23.09.2025 By:PURUSHAINDRA 17:06:50 KUMAR KAURAV boggle with one's imagination when it comes to the inevitable corollaries of the state of affairs imagined as real. The Court applied this time-tested principle underlying the interpretation of legal fiction, and opined that the phrase "as if it had been passed by the District Court" enjoins the executing Court to assume, for the purposes of S. 44-A and for other purposes connected with the execution of decrees, "that the District Court had actually passed the decree". As a natural and necessary corollary of the same, the principle of simultaneous execution, as applicable to domestic decrees, would also indiscriminately extend to foreign decrees, especially in light of the conspicuous absence of any bar to the contrary.

31. The deeming fiction in Section 44A(1) equates foreign decrees to domestic ones, suggesting that the same permissive approach applies. Moreover, M.V. Al Quamar clarifies that Section 44A grants an independent right to enforce foreign decrees in India, irrespective of proceedings in the Signed By:PRIYA Signed Signing Date:23.09.2025 By:PURUSHAINDRA 17:06:50 KUMAR KAURAV cause country. The absence of any provision in Order 21 Rule 11(2), Clause (f) or elsewhere in the CPC, suggesting a bar to simultaneous execution further supports this position. As noted in Cholamandalam and as noted above, any restriction on a legal right must be clearly laid down by statute and cannot be inferred, especially when no other conclusion is possible from the provisions of the governing law.