KRISHNASWAMY REDDY, J. :- This appeal arises out of the order of the learned First Additional Subordinate Judge, Cuddalore, dismissing the petition, E. P. No. 201 of 1967 filed for executing the decree in O. S. No. 598 of 1966 of Singapore High Court.

2. The plaintiff-petitioner who is the appellant filed the suit against the respondent for recovery of a very large sum on the basis of the alleged advances to the firm, of which he was a partner, in Singapore High Court. She obtained a decree against the respondent and sought to realise the decree amount of Rs. 3,90,432.01 with interest and costs, by attachment and sale of the immovable properties belonging to the respondent in the Court of the Subordinate Judge, Cuddalore. The execution Petition was filed under Section 44-A, Civil Procedure Code since the decree of the High Court of Singapore is the decree of a reciprocating territory.

3. The Execution Petition was resisted by the respondent on the following grounds, (a) that there was no reciprocating agreement between India and Singapore after Singapore became an independent territory in August, 1965, and that, therefore, Section 44-A, Civil Procedure Code will not apply to