B. L. NARASIMHAM, C. J.

( 1 ) THIS is an appeal by the plaintiff against the decision of the Additional Subordinate Judge of Cut-tack dismissing his suit for recovery of a sum of Rs. 6000/- from the respondent on the basis of a decree given by the Second Judge of Rangoon (Ext. 2) in Suit No. 1276 of 1951, between the same parties.

( 2 ) THE learned Judge of the Rangoon Court decreed the plaintiff's claim for Rs. 4318/8/0 on 9-6-52 and the plaintiff after adding interest at 6 per cent per annum, filed the suit under appeal. The suit is thus based on a foreign judgment.

( 3 ) THE learned lower court, relying on Division Bench decision of this Court reported in Chintamoni Padhan v. Paik Samal, AIR 1956 Orissa 136 held that the foreign judgment was not given on the merits of the case and that consequently Section 13 (b) of the Civil Procedure Code would not apply. He further held that the decree of the Rangoon Court could not be executed here because, at the time of the institution of the suit, Burma was not a 'reciprocating territory' within the meaning of Section 44a of the Civil Procedure Code.

( 4 ) THE judgment of the Rangoon Court may be quoted in full:

"civil Regular Suit No