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To a like effect is the principle laid down in Srinivasa v. Narayana:

AIR 1923 Mad 72 and Hukumchand Aswal v. Gyanendar (1887) ILR 6 Cal

570. It was laid down in these cases that the law of limitation for the execution of a decree transferred to an Indian Court for execution is that law which prevails in the latter Court.

But the legislature may expressly enact that a foreign rule of limitation shall be applicable to particular suits, although such rule has not extinguished the substantive right. For instance, see sec. 8 of Act XII of 1886, relating to the cession of Jhansi. (Prof. Venkataraman in U.N. Mitra's Commentary, ibid, p.132) So far as the execution of foreign decrees is concerned, there being no specific article in the Schedule to Limitation Act, 1963, there has been conflict of decisions. A Full Bench of the Madras High Court in Sheik Ali v. Sheik Mohammed: AIR 1967 Mad 45 (FB) took the view that Art. 182 applies only to execution of decrees passed by Courts in India and that hence the residuary Article 181 applies. It further held that under the third column, the starting point is the date on which the 'right to apply accrues' and it held that time commences from the date on which a certified copy of the foreign decree is filed in the District Court in India. However, the Punjab and Haryana High Court in Lakhpat Rai Sharma v. Atma Singh: AIR 1971 Punjab & Haryana 476 held that Art. 182 which applies to execution of decree also applies to execution of foreign decrees.

Instead of leaving the matters indefinite, we are of the view that some provisions are required to be made. Firstly the 'foreign country' here must be a 'reciprocating country' under sec. 44A of the CPC. Only then is a foreign decree executable in India. Of course, sec. 44A of CPC does not apply to decrees passed in the State of Jammu and Kashmir. The decrees passed in that State can be executed in other parts of India as per sec. 43. Hitherto under the 1963 Act, limitation law being procedural, the Indian Act was applied in regard to execution of decrees of foreign courts, the only dispute was whether Art. 181 or 182 of the 1908 Act (now 137, 136 of the 1963 Act) would apply. Now that we are proposing under the new sec. 11 that the foreign period of limitation will apply to suits, this principle must also be reflected in the proposed amendments in respect of execution of foreign decrees. This is reflected in sec. 11A as proposed.

We have examined the question whether the period for execution of a domestic decree as prescribed in the foreign law should apply or whether the period for execution of a foreign decree as prescribed in the foreign law should apply. It is possible that in some countries, as in ours, there is no specific article dealing with execution of foreign decrees. In order to avoid uncertainty, we are of the view that the period for execution of a foreign decree in Indian Courts must be the period fixed in the foreign country for execution of its domestic decrees. Now that a certified copy thereof will be filed in the Indian District Court under sec. 44A of the Code of Civil Procedure, 1908, the time for commencement, in our view, should be the date on which the certified copy of the foreign decree is filed here. As the proposed sec. 11A applies, principles stated in proposed sec. 11 apply. As sec. 11(2) as proposed uses the words 'subject to the provision of this Act', it is obvious that for purposes of proposed Art. 136A, ss. 4 to 24 of the Act shall also apply. The following provisions are proposed for the new sec. 11A.

(5) So far as execution of foreign decrees is concerned, there is no need to disturb the present state of case law that for execution of decrees passed in the State of Jammu & Kashmir in Courts in other parts of India, sec. 43 of CPC applies. In respect of decrees passed in foreign countries referred to in the Explanation to sec.

44A of the Code of Civil Procedure, 1908 (called reciprocating countries), the period for execution of such foreign decrees shall be the period as stated in the foreign law, for execution of the decrees passed in the Courts in that country, i.e. domestic decrees. That period will be applicable for execution of foreign decrees in the Courts in India to which the Indian Act of 1963 extends. The commencement of the period shall be the date on which a certified copy of the decree of the foreign Court in the reciprocating foreign country is filed in the District Court in India as stated in sec. 44A of the Code of Civil Procedure, 1908. The computation of the period shall be in accordance with the provisions of ss. 4 to 24.