Summarize the following court judgment. Appeal No. 80 of 1962. Appeal from the judgment and decree dated December 19	 1957	 of the Madras High Court in C.M. Appeal No. 303 of 1956. A. V. Viswanatha Sastri	 V. Ratnam and R. Ganapathy Iyer	 for the appellant. G.S. Pathak and R. Thiagarajan	 for the respondent. July 24	 1964. The Judgment of the Court was delivered by SUBBA RAO	 J. This appeal by certificate raises the question whether a decree obtained in a suit to enforce a debt incurred after the Madras Agriculturists Relief Act	 1938 (Act 4 of 1938)	 hereinafter called the Parent Act. came into force could be scaled down under section 13 of the Parent Act. The facts are as follows: On February 15	 1964	 the appellant and 4 others executed a mortgage deed in favour of Kaverlal Chordia for a sum of Rs. 2	00	000 payable after three years with interest at 9 per cent. per annum. On January 24	 1946	 the mortgagee assigned the said mortgage 308 in favour of the respondent. Certain payments towards principal and interest were made thereunder. On February 28	 1950	 the assignee mortgagee i.e.	 the respondent	 filed a suit	 O.S. No. 55 of 1950	 in the Court of the Subordinate Judge	 Nilgiris	 Ootacamund	 for the recovery of Rs. 1	98	487 8 0	 made up of Rs. 1	50	000 for the balance of the principal and Rs. 48	487 8 0 for interest due on tile mortgage. The suit ended in a compromise dated December 21	 1950	 under which a decree was passed for Rs. 1	50	000 on account of principal	 with interest and further interest at 9 per cent. per annum and costs	 subject to some concessions being shown in the event of payments	 being made in certain specified instalments. Thereafter	 certain payments were made towards the decree. In due course the respondent filed I.A. No. 382 of 1953 for the passing of a final decree. On June 24	 1955	 the appellant filed O.P. No. 24 of 1955 for scaling down the debt. The respondent	 inter alia	 contended in his objections filed against the said application that as the debt sought to be scaled down was incurred subsequent to March 22	 1938	 which is the date of the commencement of the Parent Act. the decree could not be scaled down under section 19(2) of the Parent Act. The learned Subordinate Judge overruled the objection and held by his order dated August 10	 1956. that the decree was liable to be scaled down in terms of section 13 of the Parent Act. He accordingly scaled down the decree debt. On appeal	 a Division Bench of the Madras High Court held that as the statutory right to have the interest scaled down was not put forward before the consent decree was passed	 the decree could not be scaled down at the stage of the final decree proceedings. It further held that section 19(2) of the Parent Act only applied to debts payable at the commencement of the &aid Act and therefore	 the application for scaling down the decree was not maintainable. In the result it set aside the order of the Subordinate Judge and dismissed the petition for scaling down the debt. Hence the present appeal. Mr. A. V. Viswanatha Sastri	 learned counsel for the appellant	 did not press the appellant 's claim under section 19(2) of the Parent Act	 but put it under section 13 of the said Act. 309 He took us through the relevant provisions of the Parent Act	 which according to him disclose the legislative policy undermining the sacrosanctity of decrees and pressed on us to hold	 on a scrutiny of the provisions of section 13 of the Parent Act in the light of the said policy	 that the decree made in respect of a debt incurred after the Parent Act came into force was liable to be scaled down thereunder. Mr. Pathak	 learned counsel for the respondent	 makes a distinction between the substantive and procedural pro visions and contends that the Parent Act does not make any provision for scaling down decrees made in respect of debts incurred after the said Act came into force. The general scheme of the Parent Act gathered therefrom may be briefly stated thus. The main object of the Parent Act was to give relief to agriculturists. "Debt" has been defined in section 3 (iii) of the Parent Act as any liability in cash or kind	 whether secured or unsecured	 due from an agriculturist	 whether payable under a decree or order of a civil or revenue court or otherwise. This definition is rather com prehensive; it takes in secured	 unsecured and decree debts due from an agriculturist. Section 7 of the Parent Act declares that a debt so defined has to be scaled down in the manner prescribed by the said Act. Section 8 provides the mode of scaling down debts incurred before	 1932 and section 9	 the debts incurred after 1932 but before March 22	 1938; and section 13 deals with the scaling down of debts incurred after the commencement of the Parent Act. The relief granted under the said Act varies with the date of the debt depending upon whether it falls under one or other of the said three periods. While sections 7	 8	 9 and 13 give the principles for scaling down a debt	 section 19 provides the machinery for scaling down. Section 19 of the Parent Act. as amended in 1948	 reads: "(1) Where before the commencement of this Act a court has passed a decree for the repayment of a debt	 it shall	 on the application of any judgment debtor who is an agriculturist. apply the provisions of this Act to such decree 310 and shall	 notwithstanding anything contained in the Code of Civil Procedure	 1908	 amena the decree accordingly or enter satisfaction. as the case may be: (2) The provisions of subsection (1). shall also apply to cases where	 after the commencement of this Act	 a Court has passed a decree for the repayment of a debt payable at such commencement. It may be mentioned that the second clause was inserted by the Amending Act of 1948. Before the amendment there was a conflict of view on the question whether section 19(1) could be invoked in amending a decree passed after the commencement of the Parent Act in respect of a debt incurred before the said Act. Sub section (2) made the position clear and declared that it could be done. The position	 therefore	 is that in the case of debts other than decree debts	 the scaling down process will have to be resorted to in an appropriate proceeding taken in respect of the debt and in the case of decrees in respect of debts incurred before the Parent Act whether made before or after the said Act	 by filing an application under section 19(1) or (2) of the Board Act	 as the case may be But section 19 on its express terms does not permit the filing of an application for amending a decree by scaling down a debt incurred after the Parent Act came into force. Doubtless	 as Mr. Viswanatha Sastri contents	 the Parent Act	 to some extent	 undermines the sanctity of decrees	 but that is to implement the policy of the Legislature to give relief to agriculturists over burdened with debts. But a Court	 particularly in the case of an expropriatory measure like the Act	 cannot rely upon the supposed policy of the Legislature and extend the scope of the relief given to agiculturists by analogy. The scope of the relief shall necessarily be confined to that given by the Act expressly or by necessary implication. A fair reading of sub sections (1) and (2) of section 19 of the Parent Act disclose beyond any reasonable doubt that the Legislature does not provide thereunder any machinery for reopening a decree made in respect of a debt incurred after the Act came into force. 311 Realizing this difficulty ' Mr. Viswanatha Sastri relied upon the provisions of section 13 itself and contends that the said section provides	 in the case of debts incurred after the Parent Act came into force	 both for the substantive relief as well as for the machinery to give the said relief. The said section reads: "In any proceeding for recovery of a debt	 the Court shall scale down all interest due on any debt incurred by an agriculturist after the commencement of this Act	 so as not to exceed a sum calculated at 6 1/4 per cent. per annum	 simple interest. . . " The Government by notification reduced the rates of interest to 5 1/2 per cent per annum with effect from July 29	 1947. Let us scrutinize the provisions of the section in the light of the arguments advanced. Learned counsel asks us to read the words "decree debt" instead of "debt" in section 13 of the Parent Act	 for "debt" is defined to take in a decree debt	 and by so reading	 he contends	 in any proceeding	 which	 according to him	 includes	 a final decree application	 the court shall scale down all interest in the manner prescribed thereunder. It is further argued that final decree proceedings are only proceedings in a suit and	 therefore	 the word "recovery" in the sub section is appropriate in the context of a decree debt. This argument	 if accepted	 disturbs the entire scheme of the Parent Act. Section 13 is one of the group of sections viz.	 sections 8	 9 and 13	 dealing with the principles of scaling down in a proceeding for the recovery of a debt. But where a decree is to be amended	 the Act has taken care to provide expressly for the amendment of the decree. If the Legislature intended to provide for the amendment of decrees even in cases falling 'under section 13	 it would have added another appropriate clause in section 19. The absence of any such clause indicates an intention that in cases of debts comprehended by section 13	 the Legislature gives only a limited relief expressly thereunder. It is said	 so far as the reopening of decrees after the Parent Act came into force is concerned	 whether in respect of 312 debts incurred before or after the said Act	 there cannot possibly be a justification for a difference in the manner of their treatment. A plausible reason can be discerned for this legislative distinction between debts incurred before the Act and those incurred after the Act; for	 in the former when the debts were incurred the Act was not in existence and	 as the debtors could not have anticipated the provisions of the Act	 they were given the summary remedy	 but the agriculturists who incurred debts after the Parent Act with open eyes were denied the same; while in the former	 they were allowed to reopen decrees made in respect of the said debts before or after the Act	 in the latter they could claim relief only in an appropriate proceeding before the decree was made and that too was confined to the limited relief in regard to the rate of interest provided thereunder. The difference in the treatment of the two categories of decrees was brought about by sub section (2) of section 19 added by a later amendment. Whatever may be the reason for the difference	 we cannot extend the scope of section 13 by analogy or by stretching the meaning of the words "proceeding" and "recovery". Reliance is placed upon section 13 A of the Parent Act which reads: "Where a debt is incurred by a reason who would be an agriculturist as defined in section 3(ii) but for the operation of proviso (B) or proviso (C) to that section the rate of interest applicable to the debt shall be the rate applicable to it under the law custom	 contract or decree of Court under which the debt arises or the rate applicable to an agriculturist under section 13	 whichever rate 'is less." On the basis of this section a contention is raised that sections 13 and 13A relate to the same subject matter with the difference that while section 13 applies to agriculturists who incurred debts after the Parent Act came into force	 section 13A applies to persons who would be agriculturists but for the provisos (B) and (C) of section 1 (ii) in respect of debts in curred after the Act	 and as a fair reading of section 13 A indi cates that it applies to decrees made in regard to debts in 313 curred after the Act	 it must be interpreted reasonably that section 13 also applies to such decrees. Mr. Pathak	 learned 	counsel for the respondent	 on the other hand	 contends that section 13 A only applies to pre Act debts	 as section 7 which declares the scheme of scaling down of debts applies only to pre Act debts and the only exception to it is section 13 A. Be that as it may	 we cannot construe section 13 with the aid of section 13 A which was introduced by the Amending Act 23 of 1948. This appeal does not call for an interpretation of section 13 A of the Act and we shall not express any opinion thereon. The legal position may be briefly stated thus. Section 7	 8	 9 and 13 form a group of sections providing the principles of scaling down of debts incurred by agricul turists under different situations. A debt can be scaled down in an appropriate proceeding taken in respect of the same. But in the case of debts that have ripened into decrees	 section 19(1) and (2) prescribe a special procedure for reopening the decree only in respect of debts incurred before the Parent Act. The Parent Act does not provide for the reopening of decrees made in respect of debts incurred after it came into force	 and for understandable reasons the relief in respect of such decrees is specifically confined only to a concession in the rate of interest. For the foregoing reasons	 we hold that the order of the High Court is correct . In the result	 the appeal fails and is dismissed with costs.

The respondent	 who was the assignee mortgagee of a mortgage deed executed on February 15	 1945 by the appellant for a certain sum payable with interest	 filed a suit for the recovery of the sum with Interest. The suit ended in a compromise under which a decree was passed and certain payments were made towards the decree. In due course the respondent moved for the passing of a final decree. The appellant applied for scaling down of the debt under the Madras Agriculturists Relief Act. The respondent	 inter alia	 contended in his objections filed against this application that as the debt sought to be scaled down was incurred subsequent to the date of commencement of the Act	 the decree could not be scaled down under section 19(2) of the 307 Act. The Subordinate Judge overruled the objection and held that the debt was liable to be scaled down in terms of section 13 of the Act. On appeal	 the High Court held that as the statutory right to have the interest scaled down was not put forward before the consent decree was passed	 the decree could not be scaled down at the stage of the final decree R proceedings. It further held that section 19(2) of the Act only applied to debts payable at the commencement of the Act and	 therefore	 the application for scaling down the decree was not maintainable. On appeal by certificate	 Held: Sections 7	 8	 9 and 13 form a group of sections providing the principles of scaling down of debts incurred by agriculturists under different situations. A debt can be scaled down in an appropriate proceeding taken in respect of the same. But in case of debts that have ripened into decrees	 section 19(1) and (2) prescribe a special procedure for reopening the decree only in respect of debts incurred before the Act. The Madras Agriculturists Relief Act does not provide for the reopening of decrees made in respect of debts incurred after it came into force	 and for understandable reasons the relief in respect of such decrees is specifically confined only to a concession in the rate of interest.