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15.5 In R.M.V. Vellachi Achi v. R.M.A. Ramanathan Chettiar (supra), the Madras High Court held that it is clear from section 13(b) of the Code that the foreign judgment will be conclusive only if there was an adjudication between the same parties on the merits of the case. In other words, if the foreign judgment is not based upon the merits, whatever the procedure might be in the foreign country in passing judgment, those judgments will not be conclusive. It is, therefore, open to the party against whom such foreign decrees are sought to be executed under section 44A of the Code, to resist the execution on the ground that such foreign decrees are not conclusive as they are not passed on merits.