I have heard counsel for the petitioner and perused the order passed by the executing court. A perusal of the calculation-sheet prepared by the respondents reveals that while recovering the commuted value of the pension from the petitioner, the respondents have charged interest at the rate of 12% per annum, whereas the PPO requires them to charge interest at the rate of 8.1% per annum. The argument that interest at the rate of 12% per annum has been charged as the decree under execution directed the respondents to release pensionary benefits at the rate of 12% per annum, is untenable. The petitioner was awarded interest at the rate of 12% per for delayed payment of pensionary benefits. The respondents cannot be allowed to charge interest from the petitioner at the rate awarded in the decree. Even otherwise, the question whether the respondents can deduct the value of the commuted pension, already paid to the petitioner, is a matter, that the executing court was required to consider in detail. The executing court has dealt with the matter in a summary manner, without granting adequate opportunity to the petitioner, to rebut the calculations and without considering his objections in their entirety.