This case has given me some difficulty mainly because of an omnibus application of a set of laws in force in a particular State to another State which had its own set of corresponding laws differing in material particulars, without any attempt to make necessary amendments and alterations.

There is no dispute as to the facts. The Appellant is one of the judgment-debtors and the Respondent is the decree-holder in O.S.No.341 of 1944 on the file of the Chief Court of Pudukottai which was a suit to recover the amount due in respect of three deposits. The decree was passed on 31st March, 1945. On behalf of the defendants, a plea was raised that they would be entitled to relief under the provisions of the Pudukottai Agriculturists’ Relief Regulations XV of 1938. The Court held that the defendants could not be considered to be agriculturists and rejected the plea. There was an appeal by the defendants which was dismissed. The particular plea under the above Regulation was not pressed before the appellate Court. In 1947, the State of Pudukottai was merged in British India and thereafter began to be administered as part of the Province of Madras. Nevertheless, the laws in for