Civil Procedure Code, 1908 — S. 144 — Power to order restitution: S. 144 CPC vests expansive power in court. Such power must be exercised to ensure equity, fairness and justice to both the parties. For ascertaining the value of property which is no longer available for restitution on account of it having been further sold, etc., court should adopt a realistic and verifiable approach instead of resorting to hypothetical and presumptive value. Court should keep under consideration not only the loss suffered by the party entitled to restitution but also the gain, if any, made by the other party who is obliged to make restitution. No unmerited injustice should be caused to either party. [Citibank N.A. v. Hiten P. Dalal IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 358...