( 1 ) THIS suit involves the decision of only one point. The point is whether, when a person has obtained a judgment in a foreign Court against another person, a fresh suit by him against the same person on the same cause of action in our country is maintainable? It is contended that such a suit would not be maintainable for two reasons. First, it is said, that the foreign judgment would bar the second suit on general principles. Secondly it is said that the foreign judgment would operate as such a bar by reason of Section 13, Civil P. C.

( 2 ) THE facts are simple and not in dispute. The plaintiff sold sugar to the two defendants of the value of Rs. 2,73,980-4-6. Obviously the deal was a purely commercial transaction. Of this sum the plaintiff was paid Rs. 2,40,000/ -. The plaintiff filed the present suit in this Court on 8-9-1948 to recover the balance of the price amounting to Rs. 33,980-4-6 which the defendants had failed to pay. In this suit the plaintiff obtained an attachment before judgment of a sum of Rs. 10,000/- lying to the credit of the defendant Benozir Ahmed (hereinafter referred to as the defendant) with the Government of West Bengal. On 27-9-1948 the p