The petitioner is a cultivating tenant. The Respondent filed O.S. No. 89 of 1984 on the file of the Subordinate Judges court, Gobichettipalayam, for recovery of arrears of rent for the year 1981-1982. A decree was passed on 31.8.1990. As per the decree the petitioner was liable to measure 66 salaigais of paddy and pay at the rate of Rs. 180/- per quintal. The decree was sought to be executed by the respondent in E.P. 33 of 1991. The amount as worked out in the execution petition is Rs. 15,096.10 with i nterest as awarded by the decree. The rent has been calculated to be Rs. 9,564/- representing the value of paddy at the rate of Rs. 180/- per quintal plus Rs. 60/- for straw. The petitioner filed a counter stating that he had availed himself of the provisions of the Tamil Nadu Cultivating Tenants Arrears of Rent (Relief) Act, 1990, Act 38 of 1990 for short ‘the Act’ and deposited the amount required by the Act with the competent Authority, i.e., Special Deputy Collector, Salem. The petitioner had pleade d that the entire arrears including the amounts for which the decree was passed stood wiped out on such deposit and the decree had ceased to be executable.

2. The Subordinat