The determination of the judgment-debtors' liability under the decree was conclusive and appealable to the District Judge or High Court u/s 96. Revision u/s 115 was barred if an appeal lay or may in future lie to the High Court.

JUDGMENT

Nasim Ali, J. - (Revision No. 963 of 1939.) The facts which are not in dispute in this rule are as follows : On 10th November 1937, the petitioners filed an application for settlement of their debts before the Debt Settlement Board, Howrah, u/s 8, Bengal Agricultural Debtors Act. The application was dismissed by the Board on 19th January 1938, on the ground that the petitioners were not "agriculturists." They appealed against this decision to the Appellate Officer. This appeal was dismissed on 25th May 1938. They applied for review u/s 44(b) of the Act, but this application was also rejected. Petitioners 1 to 4 thereafter filed another application before the Special Debt Settlement Board, Howrah u/s 8 of the Act for settlement of their debts. This application was dismissed on 27th November 1938, on the ground that a fresh application was not maintainable. They applied for a review of this order. The opposite party creditor was not present on the date of the hearing of this application. On 19th March 1939 the Board allowed the application for review and fixed 16th April 1939 for hearing on the merits. On 1st May 1939 the Board issued a notice u/s 34, Bengal Agricultural Debtors Act for staying execution proceedings against the petitioners in the first Court of Munsif at Howrah which was started by the opposite party for realization of about Rs. 2000 on the basis of a decree. A similar notice u/s 34 of the Act was also issued on the same date on the application of petitioner 5 before the Debt Settlement Board. The Munsif thereupon stayed the proceedings on that date. On 10th May 1939, the opposite party decree-holder applied to the Munsif for vacating the order of stay. On 21st May 1939, the Board decided that petitioners 1 to 4 were "agriculturists." On 29th May 1939, the Munsif arrived at the following findings : (1) That the finding of the Board in the proceeding started on the-basis of the first application by the judgment-debtor u/s 8 of the Act is binding on the Board and consequently the second petition filed by them is not a petition by debtors within the meaning of the Act; and (2) That after the dismissal of the first application u/s 8 a second' application under that Section was not maintainable in law. He accordingly vacated the order staying the execution proceedings. On 20th June 1939, the present rule was issued on the decree-holder on the application of the judgment-debtor to show cause why the said order should not be set aside.

2. The issue between the parties before the Munsif in substance was whether the judgement-debtors were debtors within the meaning of the Bengal Agricultural Debtors Act and were therefore entitled to have their debts settled under that Act. This question is a question relating to execution as no order for attachment and sale of the properties of the judgment, debtors in execution can be made without the determination of this question. This question was therefore determined by the Munsif u/s 47 of the Code. By Section 2(2) of the Code decree includes the determination of any question u/s 47. The combined effect of Section 47 and Section 2(2) of the Code is that an order in execution proceedings is a decree, if, so far as regards the Court passing it, it conclusively determines a question relating to the rights and liabilities of the parties with reference to the relief granted by the decree Jogodishury Devea v. Kailash Chundra Lahiry (1897) 24 Cal. 725 at p. 737. Under the decree the judgment-debtors are liable to pay at once the entire decretal amount. The decision of the Munsif is that the judgment-debtors are not debtors within the meaning of the Bengal Agricultural Debtors Act and are not therefore entitled to the benefit of that Act. This decision will preclude them from pleading it in a subsequent stage of the execution proceedings that their liability under the decree has been reduced by an award u/s 19, Bengal Agricultural Debtors Act or that they have been declared insolve