( 1 ) COMMON questions of law of considerable importance are raised in this group of revision petitions. They are heard together and disposed of by this judgment. The facts : in execution proceedings by the decree-holders, the judgment-debtors contended that they were small farmers within the meaning of Act 7 of 1977 and the debt must be deemed to have been discharged. The plea was accepted in some and rejected in others depending on the evidence. Treating the decisions on this question as decrees, aggrieved parties filed appeals under S. 96 of the Civil P. C. Appeals were held to be maintainable in some and the cases were disposed of on merits. Some Courts took the view that they are not maintainable in view of the amended sub-sec. (2) of S. 2 of C. P. C. Aggrieved by the said orders these revisions are filed.

( 2 ) THE contentions on behalf of the petitioners are two-fold. (1) Even after the amendment of sub-sec. (2) of S. 2 by Act 104 of 1976, decisions under S. 47 C. P. C. are decrees provided that they satisfy the tests mentioned in the first part of sub-sec. (2) of S. 2. Prior to the amendment, all decisions under S. 47 C. P. C. were decrees. By omitting the words "section 47" from the definition of decree, only decisions that have the attributes mentioned in the first part of the clause are decrees and the determination whether a person is a small farmer entitled to the benefits of Act 7 of 1977, though passed in execution proceedings is a decision in the suit and as such it is a decree appealable under S. 96 of the C. P. C. (2) The amending Act 104 of 1976 has no retrospective operation and does not affect vested rights. It has no application to cases where decrees in suits were passed prior to the Act.

( 3 ) WE will take up the first contention first. S. 2 Sub-sec. (2) prior to its amendment was as follows :-"2 (2): "decree" means the formal expression of an adjudication which, so far as regards the Court expressing it, conclusively determines the rights of the parties with regard to all or any of the matters in controversy in the suit and may be either preliminary or final. It shall be deemed to include the rejection of a plaint and the determination of any question within S. 47 or S. 144, but shall not include. (a) any adjudication from which an appeal lies as an appeal from an order, or (b) any order of dismissal for default. Explanation :- A decree is preliminary when further proceedings have to be taken before the suit can be completely disposed of. It is final when such adjudication completely disposes of the suit. It maybe partly preliminary and partly final. "

( 4 ) SUB-SEC. (2) of S. 2 was amended by Act 104 of 1976 which came into force on 1-2-1977. The amended Section reads thus : -"2 (2): "decree" means the formal expressions of an adjudication which, so far as regards the Court expressing it, conclusively determines the rights of the parties with regard to all or any of the matters in controversy in the suit and may be either preliminary or final. It shall be deemed to include the rejection of a plaint and the determination of any question within S. 144, but shall not include :- (a) any adjudication from which an appeal lies as an appeal from an order, or (b) any order of dismissal for default. Explanation:- A decree is preliminary when further proceedings have to be taken before the suit can be completely disposed of. It is final when such adjudication completely disposes of the suit. It may be partly preliminary and partly final. "the amended Section omitted the words "section 47" from the definition of a "decree". S. 47 prior to the amendment was as follows :-"47. (1): All questions arising between the parties to the suit in which the decree was passed, or their representatives, and relating to the execution, discharge or satisfaction of the decree, shall be determined by the Court executing the decree and not by a separate suit. (2) The Court may, subject to any objection as to limitatio