The main legal point established in the judgment is that judgment-debtors are entitled to the present value of improvements existing in the property and no separate deduction for the improvements removed or cut or lost need be made.

1. Judgment-debtors 2 to 5 in O. S No. 5/56 on the file of the Addl. District Court, Parur, are the revision petitioners. The decree is for recovery of possession of certain items of immovable properties on payment of value of improvements. In the final decree the value of improvements was shown as Rs. 86,157.55. The final decree is dated 16-3-1971. The decree-holder filed E. P. No. 22/80 on 10-6-1980 praying for recovery of possession and also for allowing him to recover the cost of the trees cut by the judgment-debtors after deducting the value of improvements due to the judgment-debtors. In the execution petition the cost of trees cut by the judgment-debtors is shown as Rs 1,05,000/- and accordingly the prayer in the E. P. is to grant delivery of the property and to recover from the judgment-debtors an amount of Rs. 19 183 35 after deducting from the said sum of Rs. 1,05,000/-the amount of Rs.86,157.55 due to the judgment-debtors as value of improvements as provided in the final decree.

2. The judgment-debtors filed objections stating that the allegation that the judgment-debtors cut and removed trees is false. The execution petition filed without depositing the value of improvements as provided in the final decree is not maintainable. It was also contended that subsequent to the final decree the judgment-debtors have effected valuable improvements in the property and they are entitled to the value of those improvements as wall.

3. The decree-holders filed E.A. No. 121/80 praying to issue a commission to assess the value of trees cut and to assess the damage done by the judgment-debtors subsequent to the earlier commissioner's report dated 24-2-1965. The judgment-debtors filed E.A. No. 169/80 praying that the Commissioner may be directed to value the improvements made subsequent to the decree and also to revalue the improvements which were valued in the final decree on the ground that their value has increased subsequently. The execution court allowed these applications and directed the Commissioner to value/revalue the improvements. The Commissioners filed Ex. Cl report. According to the Commissioners the present value of improvements which are cut and destroyed comes to Rs. 90,322.85. In the original report this was valued at Rs. 17,248.83 (page 38 of Ex. Cl). The Commissioners valued the improvements subsequent to the final decree at Rs 1,10,778.17 (page 58 of Ex. Cl) The Commissioners have revalued some of the trees, the nature of which changed subsequent to the earlier assessment, at Rs. 85,902.63 (page 79 of Ex Cl). The new constructions in the property were valued by the Commissioners at Rs. 58,038.24 (page 112 of Ex Cl). The execution court estimated damages on account of cut or destroyed improvements at one-half of the amount estimated by the Commissioners, viz. Rs. 45,161.42. The Court also held that the provisions of Compensation for Tenants Improvements Act or S.51 of the Transfer of Property Act has no application to this case and on that basis denied to the judgment-debtors the value of improvements made by them subsequent to the final decree and also the value fixed on revaluation. Thus the decree-holders were allowed to set off an amount of Rs. 45,161.42 from the value of improvements of Rs. 86,157.55 and directed the decree-holders to deposit the balance amount and to take steps for delivery of property on 22-12-1983. It would appear that subsequently the execution Court extended the time for deposit to 2-2-1984. It is submitted on behalf of the decree-holders that this amount is deposited. This Civil Revision Petition is filed by the judgment-debtors challenging this order of the execution court.

4. According to the learned counsel for the judgment-debtors (revision petitioners) the decree-holders are not entitled to deduct any amount as value of destroyed trees. The improvements belonged to the judgment debtors till it is paid for. In any case, the deduction of one-half of the present value of th