https://www.taxtmi.com/caselaws?id=276282 A right of appeal to the Privy Council arose only if the statutory value threshold was met, and a substantial question of law alone did not create appellate jurisdiction where the subject-matter value was below the prescribed minimum. A special certificate could enable an appeal only if it reflected a conscious judicial exercise of discretion; a bare statement that the requirements were satisfied was ineffective. The certificate here was invalid because the value was plainly below the statutory limit, and the absence of the opposite party did not cure that defect. No appellate jurisdiction existed on these facts. en-us Sat, 08 Dec 1900 00:00:00 +0521 Mon, 05 Nov 2018 10:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276282 A right of appeal to the Privy Council arose only if the statutory value threshold was met, and a substantial question of law alone did not create appellate jurisdiction where the subject-matter value was below the prescribed minimum. A special certificate could enable an appeal only if it reflected a conscious judicial exercise of discretion; a bare statement that the requirements were satisfied was ineffective. The certificate here was invalid because the value was plainly below the statutory limit, and the absence of the opposite party did not cure that defect. No appellate jurisdiction existed on these facts. Case-Laws Indian Laws Sat, 08 Dec 1900 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=276282