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I.K. Merchants Ltd. vs Indra Prakash Karnani on 10 January, 1973

In I.K. Merchants v. Indra Prakash, AIR 1973 Cal 306, the Calcutta High Court has, in a suit based on promissory note, held that, before the Amendment Act of 1956, the Court had power to award interest on principal and other sum on the decree. But after the amendment, the Court had power to award interest on the decree on the principal amount only and not on the aggregate sum.
Calcutta High Court Cites 23 - Cited by 3 - Full Document

Syndicate Bank vs West Bengal Cements Lts. And Others on 10 October, 1988

5. As the interest was payable at monthly rests, in view of above decision of the Privy Council, when default was once made by the defendant on the occasion of the first rest, the interest has sunk into principal, and the aggregate amount (principal plus interest) was to be treated as a principal for the next month and so on and so forth and the interest was to be paid on the composite sum, and the defendant also had lost all his rights to have the interest separated from the principal. Merely ascertaining the sum of Rs. 59,669.61 in the year 1978 does not necessarily mean that the defendant is exempted from payment of interest unless mortgage-money is discharged by the defendant. This being the position, the sum of Rs. 86,966.83 is the principal amount found due on the mortgage and interest pendente lite and future interest shall be on Rs. 86,996.83 so declared due on the mortgage. The view taken by us also finds support from a decision of the Delhi High High Court reported and Syndicate Bank v. West Bengal Cement Ltd., AIR 1989 Delhi 107. In that case, the bank advanced loan with interest at quarterly rests. The bank computed interest at quarterly rests and after every quarter added interest at the last balance and treated that as a principal sum for the next quarter for computing interest. It has been held that the principal sum advanced would be sum total of the original advance and unpaid interest.
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