Substantial question of law must be formally formulated before a second appeal proceeds, especially when concurrent findings are reversed

A second appeal may be entertained only after the High Court is satisfied that a substantial question of law arises. The question must be precisely stated in the memorandum, formally formulated by the High Court after recording the required satisfaction, and used as the basis for hearing the appeal. The respondent must also be allowed to contest whether such a question exists. Merely referring to memorandum grounds without formulation and adjudication of the substantial question does not meet these mandatory requirements, especially where concurrent findings are reversed. The notes therefore identify non-compliance with the governing second-appeal procedure.

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Issues: Whether the High Court complied with the mandatory requirements governing the hearing and determination of a second appeal.

Analysis: A second appeal can be entertained only where the High Court is satisfied that a substantial question of law arises. The memorandum must precisely state the question, the High Court must formulate it after recording the requisite satisfaction, and the appeal must be heard on the formulated question while permitting the respondent to contest its existence. Mere reference to grounds A to F in the memorandum, without formulation and adjudication of the substantial question of law, does not satisfy these requirements, particularly when concurrent findings are reversed.

Conclusion: The High Court failed to comply with the mandatory requirements governing second appeals.

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