Wadsworth, J.

1. The only question arising in this appeal is one under Section 23 of the Madras Act IV of 1938. The first respondent obtained a decree against the appellants in March, 1936 and in execution of that decree a sale of the appellants property was held on 22nd November, 1937. The property was purchased by the decree-holder who on 18th February, 1938, got possession of one item with which we are now concerned. Act IV of 1938 came into force on the 22nd March, 1938 and thereafter the judgment-debtors filed an application under the Act to set aside the sale and to scale down the decree. The sale was set aside on the 7th November, 1938 and the decree was scaled down. The judgment-debtors then applied for re-delivery of the property and claimed that the profits on the land should be adjusted towards the decree as scaled down. On objection they gave up this claim to profits, stating that they would prosecute it in separate proceedings. The decree-holder then sought to execute the amended decree by the sale of the same property once more. By way of objection to this execution petition the judgment-debtors asked the Court to give credit to the amount of the profits enjoye