The main legal point established in the judgment is that the provisions of Article 182 of the Limitation Act apply to the execution of a decree, and an attachment before judgment does not extend the period for filing an application for execution.

Leach, C.J.

1. The learned Judges who have referred this appeal to a Full Bench have done so because they are of the opinion that the decision of this Court in Soorayya v. Venkataratnam A.I.R. 1924 Mad. 210 requires reconsideration. We consider that the opinion is well founded, but as the whole appeal has been placed before us it is necessary for us to travel further a field. The facts are somewhat complicated and in order to appreciate the position we have to bear in mind what has happened in three suits. The first of the suits is O.S. No. 11 of 1931 of the Court of the District Munsif of Tuticorin. It resulted in a money decree being obtained by one Ibrahim against respondent 2 on 2nd April 1932. The second case is O.S. No. 13 of 1932 of the Court of the Subordinate Judge of Tuticorin. Here respondent 1 obtained a preliminary mortgage decree against respondent 2. This was made final on 31st October 1933. On 8th October 1935, respondent 1 assigned the decree to one Mohideen, who on 2nd June 1942 assigned it to the appellant, who is the son of Ibrahim. The third suit is O.S. No. 95 of 1932. It was filed in the Court of the District Munsif of Kumbakonam by one Srinivasa Chettiar against Ibrahim. He obtained a decree on 16th February 1933 and on 27th November 1933 he assigned it to respondent 2, who caused it to be transferred to the Court of the District Munsif of Srivaikuntam for execution. Therefore the position was that Ibrahim and respondent 1 had each obtained a decree against respondent 2, who had become entitled to a decree against Ibrahim.

2. On 2nd February 1934, respondent 2 as the assignee of the decree in O.S. No. 95 of 1932, applied for the attachment of the decree which Ibrahim had obtained against him in O.S. No. 11 of 1931, which was for a larger amount. He obtained an order of attachment and on 20th March 1934 he applied to the District Munsif of Tuticorin to enter up satisfaction in O.S. No. 11 of 1931 to the extent of the amount of the decree held by him in O.S. No. 95 of 1932. On 24th September 1935 the District Munsif of Tuticorin passed an order on respondent 2s application for set-off. He allowed the decretal debt in O.S. No. 95 of 1932 to be set off against the decretal debt in O.S. No. 11 of 1931 on the condition that respondent 2 entered up full satisfaction of the decree in O.S. No. 95 of 1932 within a period of six weeks. On 2nd October 1935, respondent 2 applied to the District Munsif of Sri. vaikuntam in O.S. No. 95 of 1932 for an order entering up satisfaction of that decree. The application was opposed by Ibrahim and Mohideen. Their opposition was successful. By an order dated 18th December 1935 the District Munsif refused to enter up satisfaction. This order resulted in respondent 2 filing A. S. No. 19 of 1986 in the Court of the Subordinate Judge of Tuticorin against the District Munsifs order. Ibrahim had filed A. S. No. 111 of 1935 and Mohideen A. S. No. 121 of 1935 in the same Court against the order passed by the District Munsif of Tuticorin allowing part satisfaction to be entered up in O.S. No, 11 of 1981, conditional on respondent 2 entering up satisfaction in O.S. No. 95 of 1982. A. S. No. 19 of 1936 was allowed and A. S. Nos. 111 and 121 of 1935 were dismissed. The dissatisfied parties carried the matters to this Court, either by way of appeal or civil revision petition. The final result was that the order of the District Munsif of Srivaikuntam of 18th December 1935 was upheld and the order of the District Munsif of Tuticorin of 24th September 1935 was set aside.

3. We must now return to O.S. No. 13 of 1932. On 12th November 1934, respondent 1, as the then holder of the decree in that suit, applied for a personal decree and at the same time asked for an attachment before judgment of the decree in O.S. No. 95 of 1932 which was held by respondent 2. On 19th November 1934 the Subordinate Judge passed an interim order of attachment before judgment. On 10th August 1935 he granted respo