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Judgment
We do not find it necessary to consider the point dealt with in the lower court, but think it clear that Section 325-A of the CPC which is made
applicable by Section 47 of the Madras Court of Wards Act, 1902, is sufficient to save limitation. Section 325-A expressly excludes from
calculation the period during which the decree is before the Collector for execution and the exclusion is obviously made applicable to proceedings
for execution in the civil court.
There is nothing in the language of Section 47 of the Court of Wards Act to support the contention that the last clause of Section 325-A of the
Code of Civil Procedure, is only made applicable and it would be contrary to the manifest intention of the legislature so to hold.
The conclusion is right and the appeal is dismissed with costs.