Second appeal jurisdiction is limited to formulated substantial questions of law; new pleas cannot be entertained without statutory compliance.

In a second appeal, the High Court's jurisdiction is confined to a substantial question of law that must be precisely identified in the memorandum and formulated before hearing. A new plea not raised in the pleadings or before the lower courts cannot be entertained as if the appeal were a first appeal. If the court invokes the proviso permitting a further question to be considered, it must record reasons and give the other side a fair opportunity to respond. The High Court failed to follow this mandatory procedure, acted in excess of jurisdiction, and its judgment allowing the second appeal was set aside.

---

---

Issues: Whether the High Court could entertain and decide a new plea in second appeal without first satisfying itself that the case involved a substantial question of law and without formulating that question as required by Section 100 of the Code of Civil Procedure, 1908.

Analysis: The amended Section 100 restricts the jurisdiction in second appeal to cases involving a substantial question of law. The memorandum of appeal must precisely state that question, the High Court must formulate it, and the appeal must ordinarily be heard on the question so formulated. A new plea not raised in the pleadings or before the courts below cannot be entertained as if a second appeal were a first appeal. Where the High Court proposes to invoke the proviso to Section 100(5), reasons must be recorded and the opposite party must be given a fair opportunity to meet the point. The High Court in this case entertained a new plea without adhering to these mandatory requirements.

Conclusion: The High Court acted illegally and in excess of jurisdiction in entertaining the new plea and allowing the second appeal; its judgment was unsustainable and was set aside, in favour of the appellant.

Final Conclusion: The appeal succeeded because the High Court's interference in second appeal was vitiated by non-compliance with the statutory discipline governing substantial questions of law.

Ratio Decidendi: In a second appeal, the High Court can decide only a substantial question of law that is specifically formulated, or validly taken up under the proviso with recorded reasons and notice to the other side; entertaining a new plea without following this procedure is a jurisdictional illegality.

---