https://www.taxtmi.com/caselaws?id=168386 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. en-us Wed, 07 May 1997 00:00:00 +0530 Wed, 25 Feb 2015 15:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168386 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. Case-Laws Indian Laws Wed, 07 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168386