Judgement JUDGMENT : These are a batch of second appeals preferred against the decrees and judgment of the learned District Judge of West Tanjore in A. S. Nos. 73 to 102 of 1954, confirming the decrees and judgment of the learned Deputy Collector, Kumbakonam, in S. S. Nos. 1 to 4, 6 to 27 and 29 to 32 of 1952. 2.The facts are: The plaintiffs in these suits alleging themselves to be occupancy ryots filed the suits under Sec. 55 of the Madras Estates Land Act for issue of pattas. The Hanuman Bank Ltd., (in liquidation) represented by Official Liquidators, Brahmayya and Co. is the defendant in each of these suits. The liquidation ordered by this High Court is in progress. Both the Courts below held that the Deputy Collector, Kumbakonam, could not dispose of the suits by virtue of the provisions of Ss. 45-A, 45-B and 45-C of the amended Banking Companies Act, 1949, read with Sec. 11 of that Amending Act, that came into force on 18-3-1950. These suits were filed on or after 5-5-1951. Hence these second appeals by the defeated plaintiffs. 3. Before discussing the points raised before me by the learned Advocate-General on behalf of the appellants, I shall set out the relevant provisions of law to be considered. 4. Part III-A of the Banking Companies Act, 1949, deals with the special provisions for speedy disposal of winding up proceedings. Secs. 45-A, 45-B and 45-C of the said Act are as follows: "45-A : The provisions of this Part and the rules made thereunder shall have effect notwithstanding anything inconsistent therewith contained in the Indian Companies Act, instrument having effect by virtue of any such law but the provisions of any such law or instrument in so far as the same are not varied by, or inconsistent with the provisions of this Part or rules made thereunder shall apply to all proceedings under this Part. 45-B: The High Court shall, save as otherwise expressly provided in Sec. 45-C have exclusive jurisdiction to entertain and decide any claim Power of made by or against a banking Com-High Court pany which is being wound up (into decide eluding claims by or against any of all claims its branches in India) or any appli-in respect cation made under Sec. 153 of the of banking Indian Companies Act, 1913 (VII of companies. 1913), by or in respect of a banking company or any question of priorities or any other question whatsoever, whether of law or fact, which may relate to or arise in the course of the winding up of a banking company, whether such claim or question has arisen or arises or such application has been made or is made before or after the date of the order for the winding up of the banking company or before or after the commencement of the Banking Companies (Amendment) Act, 1953. 45-C. (1) Where a winding up order is made or has been made in respect of a banking corn-Transfer pany, no suit or other legal proceed-of pe iding ing, whether civil criminal, in proceed- respect of which the High Court has ings Jurisdiction under this Act and which is pending in any other court immediately before the commencement of the Banking Companies (Amendment) Act, 1953, or the date of the order for the winding up of the banking company, whichever is later, shall be proceeded with except In the manner hereinafter provided. (2) The Official Liquidator shall, within three months from the date of the winding up order or the commencement of the Banking Companies (Amendment) Act, 1953, whichever is later, or such further time as the High Court may allow, submit to the High Court a report containing a list of all such pending proceedings together with particulars thereof. (3) On receipt of a report under sub-sec. (2), the High Court may, if it so thinks fit, give the parties concerned an opportunity to show cause why the proceedings should not be transferred to itself and after making an inquiry in such manner as may be provided by rules made under Sec. 45-U, it shall make such order as it deems fit transferring to itself all or such of the pending proceedings as may be specified in the order and such proceedings shall thereafter be disposed of by the High Court. (4) If any proceeding pending in a court is not so transferred to the High Court under subsection (3), such proceeding shall be continued in the court in which the proceeding was pending. (4) If any proceeding pending in a court is not so transferred to the High Court under subsection (3), such proceeding shall be continued in the court in which the proceeding was pending. (5) Nothing in this section shall apply to any proceeding pending in appeal before the Supreme Court or a High Court." Section 11 of the Banking Companies (Amendment) Act, 1950, runs as follows : "Transfer of pending proceedings in winding up to the Court exercising jurisdiction under this Act : Where any proceeding for the winding up of a banking company or any other proceeding whether civil or criminal, which has arisen out of or in the course of such winding up, is pending in any court immediately before the commencement of this Act, it shall stand transferred on such commencement to the court which would have had jurisdiction to entertain such proceeding if this Act had been in force on the date on which the proceeding commenced, and the court to which the proceeding stands so transferred shall dispose of the proceeding as if this Act and the amendments made thereby were applicable thereto." 5.Articles 245 to 255 of the Constitution of India, deal with the respective powers of the Union Parliament and the State Legislatures and the subjects assigned to each of those legislatures with reference to legislation. Schedule VII of the Constitution divides these subjects under three lists, List I dealing with the subjects over which the Parliament has exclusive powers of legislation, List H, the subjects over which the State Legislature has exclusive powers of legislation, and List III dealing with subjects over which both the Union Parliament and the State Legislatures have concurrent powers of legislation. The scheme of the Articles is to provide against repugnancy and overlapping between States Legislation and Union legislation, and various provisions have been made with a view to prevent such contradictions and repugnancies. It may be said generally that a subject under the Union List relates to a matter of general interest affecting the entire Union with reference to which it is prudent and necessary that the Parliament of the Union should have the exclusive control of legislation, and that a subject under List II is essentially a local or provincial matter normally liable to be regulated by the local conditions and exigencies peculiar to a constituent State. The concurrent list consists of those subjects with reference to which conditions are expected to so occur as to make the legislature of a State or that of the Union have a predominant voice with reference to any of those subjects, subject to the provision that, whenever there is repugnancy, the Union Legislation should prevail. There are two departures from the general resemblance between the provisions of the present Constitution and the provisions of the Government of India Act, of 1935, with reference to the distribution of legislative subjects, and these are (1) that the residuary power to legislate in respect of matters not coming under any of the Lists is given to the Union Parliament, while in the 1935 Act the power vested with the Governor-General to initiate legislation in respect of such residual subjects not specifically provided for; and (2) that the Union Parliament can legislate with reference to a Provincial subject whenever the Council of States by a special majority resolves that such legislation with reference to any constituent State must be undertaken by the Union Parliament. As regards the Concurrent subjects with reference to which both the Union Parliament and the State Legislature have powers of legislation, the possible repugnancy is sought to be avoided by a provision that if a State Legislature legislates after the consent of the President, then that Legislation will prevail even over an existing Union legislation. We shall now examine the three lists in so far as the subject-matter on hand is concerned. List I - Union List 43. Incorporation, regulation and winding up of trading corporations, including banking, insurance and financial corporations but not including co-operative societies. 45. Banking. 95. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List; List II - State List 18. Land, that is to say, rights in or over land, land tenures, including the relation of landlord and tenant, and the collection of rents; transfer and alienation of agricultural land, land improvement and agricultural loans, colonisation; 65. Jurisdiction and powers of all courts except the Supreme Court with respect to any of the matters in this list. There is no evidence that in regard to this subject-matter of enquiry there is nothing in the Concurrent List to be referred to. 6. Jurisdiction and powers of all courts except the Supreme Court with respect to any of the matters in this list. There is no evidence that in regard to this subject-matter of enquiry there is nothing in the Concurrent List to be referred to. 6. The distribution of legislative powers is set out in Art. 246 of the Constitution as follows : "(1) Notwithstanding anything in Cls. (2) and (3) parliament has exclusive power to make laws with respect to any matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the Union List) ............................. (3) Subject to Cls. (1) and (2), the legislature of any State has exclusive power to make laws for each State or any part thereof with respect to any of the matters enumerated in List II in the Seventh Schedule (in this Constitution referred to as the State List)". 7. Part III-A of the Banking Companies Act containing Ss. 45-A to 45-H was first inserted in the Act by the Amendment Ordinance of 1949 which was replaced by the Banking Companies (Amendment) Act, 1950. This part was overhauled and recast and all those sections were deleted and new Ss. 45-A to 45-X were inserted by the Amendment Act of 1953. The new S. 45-B was included in the Banking Companies Act by the Amendment Act of 1953 and this section together with Ss. 36-A, 38 to 44 and 45-C to 45-J and 45-N to 45-W forms part of one group dealing with the special law relating to the winding up of banking companies. These sections override the provisions of any other law but are not the whole of the law and to a great extent the general law of winding up of companies as laid down in the Indian Companies Act and interpreted by the Courts applies (See S. 45-A). The object of S. 45-B is that, as by the original Ss. These sections override the provisions of any other law but are not the whole of the law and to a great extent the general law of winding up of companies as laid down in the Indian Companies Act and interpreted by the Courts applies (See S. 45-A). The object of S. 45-B is that, as by the original Ss. 45-A and 45-B and S. 11 of the Banking Companies (Amendment) Act, 1950, the legislature intended all powers to be concentrated in one court for the purpose of the winding up of a banking company, and, irrespective of the fact that creditors or contributories might be outside the jurisdiction of the High Court, the legislature wanted to emphasise the necessity of expeditiously carrying out the winding up than any inconvenience that might be caused to creditors, debtors or contributories (See S. 36-A also). 8. The expression relating to winding up is wide and does not admit of any narrowing down; it is wider and more extensive than the expression arising out of winding up and in fact matters relating to winding up include an application for winding up. 9. Thus an analysis of this S. 45-B shows that exclusive jurisdiction is given to the High Court to entertain and decide (a) any claim made by a banking company which is being wound up; (b) any claim made against a banking company which is being wound up (c) any question of priorities arising in the course of the winding up of a banking company and (d) any other question whatsoever of law or fact which may relate to or arise in the course of the winding up of a banking company. It does not matter whether the claims in question be by or against a particular branch of the banking company so long as the branch is situated in India and the claim or question has arisen or arises before or after the date of the order for the winding up of the banking company or before or after the commencement of the Amendment Act of 1953. 10. The expression relating to winding up which is wide and does not admit of any narrowing down has been construed to cover the following questions. 10. The expression relating to winding up which is wide and does not admit of any narrowing down has been construed to cover the following questions. In Jadunath v. Bank of Calcutta, AIR 1952 Cal 506 (SB) (A), the facts were: The petitioners before the High Court filed a suit for partition against the defendant bank which has its registered office at Calcutta for partition of certain immoveable properties. A preliminary decree by consent was passed on 24-6-1948 and a Commissioner for partition was appointed. It appeared that the petitioners by subsequent transfer became the sole owners in respect of certain properties. Thereafter a compulsory winding up order of the bank was made and a liquidator was appointed. The liquidator was added as a party to the suit. Subsequently the petitioners made an application to the court for an order on the Commissioner of partitions to file the final report in respect of the partition of the properties. It was held that the court had no jurisdiction over the suit as the same stood transferred to the High Court, that under S. 11 of the Amendment Act, 1950, the transfer was automatic, that no order of court was necessary and that on formal information from the High Court the records of proceedings must be sent to the High Court. In Dhakuria Banking Corporation Ltd. v. Surabala Debi, AIR 1953 Cal 610 (B), it was held that S. 45-A and S. 45-B of the Banking Companies Amendment Act override S. 42, C. P. Code, and that accordingly the High Court should exercise exclusive jurisdiction and the words of the statute cannot be controlled by consideration of higher costs of execution or absence of machinery of execution. In Surendranath v. Mohinimohan, AIR 1954 Cal 73 (C), two points were dealt with under Ss. 45-A and 45-B of Act X of 1949 and S. 11 of Act XX of 1950 and S. 45-P of the Banking Companies Act X of 1949. In the former case where execution proceedings were started on 8-8-1950, i. e., four months later than the Amending Act XX of 1950 which came into force on 18-3-1950, in the Court of the Munsif, it was held that Ss. In the former case where execution proceedings were started on 8-8-1950, i. e., four months later than the Amending Act XX of 1950 which came into force on 18-3-1950, in the Court of the Munsif, it was held that Ss. 45-A and 45-B and S. 11 of Act XX of 1950 did not apply and the execution proceedings did not automatically stood transferred to the Original Side of the High Court and that the Munsifs court had the jurisdiction to deal with the execution proceedings according to law. In the latter case, in respect of a decree passed on 11-8-1938 the last execution petition by the decree-holder bank was on 8-8-1950 and the Original Side of the High Court appointed the Official Receiver as liquidator of the decree-holder bank on 7-9-1950 and the Official Receiver applied under S. 151, C. P. Code on 26-4-1951 for setting the dismissal of execution proceedings and the judgment-debtors objected that the decree-holder was attempting to revive a decree which had become barred, it was held that under S. 45P which provides special period of limitation in case of certain proceedings, one year immediately preceding the date of the order for winding up of banking company could be excluded and on 26-4-1951 when the application under S. 151, C. P. Code was filed, the execution case had not become barred. Judgement JUDGMENT : These are a batch of second appeals preferred against the decrees and judgment of the learned District Judge of West Tanjore in A. S. Nos. 73 to 102 of 1954, confirming the decrees and judgment of the learned Deputy Collector, Kumbakonam, in S. S. Nos. 1 to 4, 6 to 27 and 29 to 32 of 1952. 2.The facts are: The plaintiffs in these suits alleging themselves to be occupancy ryots filed the suits under Sec. 55 of the Madras Estates Land Act for issue of pattas. The Hanuman Bank Ltd., (in liquidation) represented by Official Liquidators, Brahmayya and Co. is the defendant in each of these suits. The liquidation ordered by this High Court is in progress. Both the Courts below held that the Deputy Collector, Kumbakonam, could not dispose of the suits by virtue of the provisions of Ss. 45-A, 45-B and 45-C of the amended Banking Companies Act, 1949, read with Sec. 11 of that Amending Act, that came into force on 18-3-1950. The liquidation ordered by this High Court is in progress. Both the Courts below held that the Deputy Collector, Kumbakonam, could not dispose of the suits by virtue of the provisions of Ss. 45-A, 45-B and 45-C of the amended Banking Companies Act, 1949, read with Sec. 11 of that Amending Act, that came into force on 18-3-1950. These suits were filed on or after 5-5-1951. Hence these second appeals by the defeated plaintiffs. 3. Before discussing the points raised before me by the learned Advocate-General on behalf of the appellants, I shall set out the relevant provisions of law to be considered. 4. Part III-A of the Banking Companies Act, 1949, deals with the special provisions for speedy disposal of winding up proceedings. Secs. 45-A, 45-B and 45-C of the said Act are as follows: "45-A : The provisions of this Part and the rules made thereunder shall have effect notwithstanding anything inconsistent therewith contained in the Indian Companies Act, instrument having effect by virtue of any such law but the provisions of any such law or instrument in so far as the same are not varied by, or inconsistent with the provisions of this Part or rules made thereunder shall apply to all proceedings under this Part. 45-B: The High Court shall, save as otherwise expressly provided in Sec. 45-C have exclusive jurisdiction to entertain and decide any claim Power of made by or against a banking Com-High Court pany which is being wound up (into decide eluding claims by or against any of all claims its branches in India) or any appli-in respect cation made under Sec. 153 of the of banking Indian Companies Act, 1913 (VII of companies. 1913), by or in respect of a banking company or any question of priorities or any other question whatsoever, whether of law or fact, which may relate to or arise in the course of the winding up of a banking company, whether such claim or question has arisen or arises or such application has been made or is made before or after the date of the order for the winding up of the banking company or before or after the commencement of the Banking Companies (Amendment) Act, 1953. 45-C. (1) Where a winding up order is made or has been made in respect of a banking corn-Transfer pany, no suit or other legal proceed-of pe iding ing, whether civil criminal, in proceed- respect of which the High Court has ings Jurisdiction under this Act and which is pending in any other court immediately before the commencement of the Banking Companies (Amendment) Act, 1953, or the date of the order for the winding up of the banking company, whichever is later, shall be proceeded with except In the manner hereinafter provided. (2) The Official Liquidator shall, within three months from the date of the winding up order or the commencement of the Banking Companies (Amendment) Act, 1953, whichever is later, or such further time as the High Court may allow, submit to the High Court a report containing a list of all such pending proceedings together with particulars thereof. (3) On receipt of a report under sub-sec. (2), the High Court may, if it so thinks fit, give the parties concerned an opportunity to show cause why the proceedings should not be transferred to itself and after making an inquiry in such manner as may be provided by rules made under Sec. 45-U, it shall make such order as it deems fit transferring to itself all or such of the pending proceedings as may be specified in the order and such proceedings shall thereafter be disposed of by the High Court. (4) If any proceeding pending in a court is not so transferred to the High Court under subsection (3), such proceeding shall be continued in the court in which the proceeding was pending. (4) If any proceeding pending in a court is not so transferred to the High Court under subsection (3), such proceeding shall be continued in the court in which the proceeding was pending. (5) Nothing in this section shall apply to any proceeding pending in appeal before the Supreme Court or a High Court." Section 11 of the Banking Companies (Amendment) Act, 1950, runs as follows : "Transfer of pending proceedings in winding up to the Court exercising jurisdiction under this Act : Where any proceeding for the winding up of a banking company or any other proceeding whether civil or criminal, which has arisen out of or in the course of such winding up, is pending in any court immediately before the commencement of this Act, it shall stand transferred on such commencement to the court which would have had jurisdiction to entertain such proceeding if this Act had been in force on the date on which the proceeding commenced, and the court to which the proceeding stands so transferred shall dispose of the proceeding as if this Act and the amendments made thereby were applicable thereto." 5.Articles 245 to 255 of the Constitution of India, deal with the respective powers of the Union Parliament and the State Legislatures and the subjects assigned to each of those legislatures with reference to legislation. Schedule VII of the Constitution divides these subjects under three lists, List I dealing with the subjects over which the Parliament has exclusive powers of legislation, List H, the subjects over which the State Legislature has exclusive powers of legislation, and List III dealing with subjects over which both the Union Parliament and the State Legislatures have concurrent powers of legislation. The scheme of the Articles is to provide against repugnancy and overlapping between States Legislation and Union legislation, and various provisions have been made with a view to prevent such contradictions and repugnancies. It may be said generally that a subject under the Union List relates to a matter of general interest affecting the entire Union with reference to which it is prudent and necessary that the Parliament of the Union should have the exclusive control of legislation, and that a subject under List II is essentially a local or provincial matter normally liable to be regulated by the local conditions and exigencies peculiar to a constituent State. The concurrent list consists of those subjects with reference to which conditions are expected to so occur as to make the legislature of a State or that of the Union have a predominant voice with reference to any of those subjects, subject to the provision that, whenever there is repugnancy, the Union Legislation should prevail. There are two departures from the general resemblance between the provisions of the present Constitution and the provisions of the Government of India Act, of 1935, with reference to the distribution of legislative subjects, and these are (1) that the residuary power to legislate in respect of matters not coming under any of the Lists is given to the Union Parliament, while in the 1935 Act the power vested with the Governor-General to initiate legislation in respect of such residual subjects not specifically provided for; and (2) that the Union Parliament can legislate with reference to a Provincial subject whenever the Council of States by a special majority resolves that such legislation with reference to any constituent State must be undertaken by the Union Parliament. As regards the Concurrent subjects with reference to which both the Union Parliament and the State Legislature have powers of legislation, the possible repugnancy is sought to be avoided by a provision that if a State Legislature legislates after the consent of the President, then that Legislation will prevail even over an existing Union legislation. We shall now examine the three lists in so far as the subject-matter on hand is concerned. List I - Union List 43. Incorporation, regulation and winding up of trading corporations, including banking, insurance and financial corporations but not including co-operative societies. 45. Banking. 95. Jurisdiction and powers of all courts, except the Supreme Court, with respect to any of the matters in this List; List II - State List 18. Land, that is to say, rights in or over land, land tenures, including the relation of landlord and tenant, and the collection of rents; transfer and alienation of agricultural land, land improvement and agricultural loans, colonisation; 65. Jurisdiction and powers of all courts except the Supreme Court with respect to any of the matters in this list. There is no evidence that in regard to this subject-matter of enquiry there is nothing in the Concurrent List to be referred to. 6. Jurisdiction and powers of all courts except the Supreme Court with respect to any of the matters in this list. There is no evidence that in regard to this subject-matter of enquiry there is nothing in the Concurrent List to be referred to. 6. The distribution of legislative powers is set out in Art. 246 of the Constitution as follows : "(1) Notwithstanding anything in Cls. (2) and (3) parliament has exclusive power to make laws with respect to any matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the Union List) ............................. (3) Subject to Cls. (1) and (2), the legislature of any State has exclusive power to make laws for each State or any part thereof with respect to any of the matters enumerated in List II in the Seventh Schedule (in this Constitution referred to as the State List)". 7. Part III-A of the Banking Companies Act containing Ss. 45-A to 45-H was first inserted in the Act by the Amendment Ordinance of 1949 which was replaced by the Banking Companies (Amendment) Act, 1950. This part was overhauled and recast and all those sections were deleted and new Ss. 45-A to 45-X were inserted by the Amendment Act of 1953. The new S. 45-B was included in the Banking Companies Act by the Amendment Act of 1953 and this section together with Ss. 36-A, 38 to 44 and 45-C to 45-J and 45-N to 45-W forms part of one group dealing with the special law relating to the winding up of banking companies. These sections override the provisions of any other law but are not the whole of the law and to a great extent the general law of winding up of companies as laid down in the Indian Companies Act and interpreted by the Courts applies (See S. 45-A). The object of S. 45-B is that, as by the original Ss. These sections override the provisions of any other law but are not the whole of the law and to a great extent the general law of winding up of companies as laid down in the Indian Companies Act and interpreted by the Courts applies (See S. 45-A). The object of S. 45-B is that, as by the original Ss. 45-A and 45-B and S. 11 of the Banking Companies (Amendment) Act, 1950, the legislature intended all powers to be concentrated in one court for the purpose of the winding up of a banking company, and, irrespective of the fact that creditors or contributories might be outside the jurisdiction of the High Court, the legislature wanted to emphasise the necessity of expeditiously carrying out the winding up than any inconvenience that might be caused to creditors, debtors or contributories (See S. 36-A also). 8. The expression relating to winding up is wide and does not admit of any narrowing down; it is wider and more extensive than the expression arising out of winding up and in fact matters relating to winding up include an application for winding up. 9. Thus an analysis of this S. 45-B shows that exclusive jurisdiction is given to the High Court to entertain and decide (a) any claim made by a banking company which is being wound up; (b) any claim made against a banking company which is being wound up (c) any question of priorities arising in the course of the winding up of a banking company and (d) any other question whatsoever of law or fact which may relate to or arise in the course of the winding up of a banking company. It does not matter whether the claims in question be by or against a particular branch of the banking company so long as the branch is situated in India and the claim or question has arisen or arises before or after the date of the order for the winding up of the banking company or before or after the commencement of the Amendment Act of 1953. 10. The expression relating to winding up which is wide and does not admit of any narrowing down has been construed to cover the following questions. 10. The expression relating to winding up which is wide and does not admit of any narrowing down has been construed to cover the following questions. In Jadunath v. Bank of Calcutta, AIR 1952 Cal 506 (SB) (A), the facts were: The petitioners before the High Court filed a suit for partition against the defendant bank which has its registered office at Calcutta for partition of certain immoveable properties. A preliminary decree by consent was passed on 24-6-1948 and a Commissioner for partition was appointed. It appeared that the petitioners by subsequent transfer became the sole owners in respect of certain properties. Thereafter a compulsory winding up order of the bank was made and a liquidator was appointed. The liquidator was added as a party to the suit. Subsequently the petitioners made an application to the court for an order on the Commissioner of partitions to file the final report in respect of the partition of the properties. It was held that the court had no jurisdiction over the suit as the same stood transferred to the High Court, that under S. 11 of the Amendment Act, 1950, the transfer was automatic, that no order of court was necessary and that on formal information from the High Court the records of proceedings must be sent to the High Court. In Dhakuria Banking Corporation Ltd. v. Surabala Debi, AIR 1953 Cal 610 (B), it was held that S. 45-A and S. 45-B of the Banking Companies Amendment Act override S. 42, C. P. Code, and that accordingly the High Court should exercise exclusive jurisdiction and the words of the statute cannot be controlled by consideration of higher costs of execution or absence of machinery of execution. In Surendranath v. Mohinimohan, AIR 1954 Cal 73 (C), two points were dealt with under Ss. 45-A and 45-B of Act X of 1949 and S. 11 of Act XX of 1950 and S. 45-P of the Banking Companies Act X of 1949. In the former case where execution proceedings were started on 8-8-1950, i. e., four months later than the Amending Act XX of 1950 which came into force on 18-3-1950, in the Court of the Munsif, it was held that Ss. In the former case where execution proceedings were started on 8-8-1950, i. e., four months later than the Amending Act XX of 1950 which came into force on 18-3-1950, in the Court of the Munsif, it was held that Ss. 45-A and 45-B and S. 11 of Act XX of 1950 did not apply and the execution proceedings did not automatically stood transferred to the Original Side of the High Court and that the Munsifs court had the jurisdiction to deal with the execution proceedings according to law. In the latter case, in respect of a decree passed on 11-8-1938 the last execution petition by the decree-holder bank was on 8-8-1950 and the Original Side of the High Court appointed the Official Receiver as liquidator of the decree-holder bank on 7-9-1950 and the Official Receiver applied under S. 151, C. P. Code on 26-4-1951 for setting the dismissal of execution proceedings and the judgment-debtors objected that the decree-holder was attempting to revive a decree which had become barred, it was held that under S. 45P which provides special period of limitation in case of certain proceedings, one year immediately preceding the date of the order for winding up of banking company could be excluded and on 26-4-1951 when the application under S. 151, C. P. Code was filed, the execution case had not become barred.