Against the appellant in this appeal, the respondent had obtained a decree in C.S. No. 53 of 1946 of the Penang High Court. After obtaining a certificate of non-satisfaction from that Court, the decree-holder-respondent sought to execute the decree by attaching certain properties within the jurisdiction of the District Court, Nagapattinam. The judgment-debtor contended that the decree of the High Court of Penang cannot be executed by the District Court and that the execution petition is barred by limitation. The learned District Judge held that since the High Court of Penang and the Supreme Court of the Federated Malay States have been notified by the notification of the Government of India as Courts in a reciprocating territory, the District Court could proceed with the execution by reason of section 44-A of the Civil Procedure Code. Another contention was that since the decree sought to be executed was passed on 4th January, 1954, that date would be the starting point of the period of limitation. The learned District Judge accepted the plea that as, it was not shown that the High Court of Penang had been established by Royal Charter, Article 183 of the Limitation