https://www.taxtmi.com/caselaws?id=303118 Order XLI Rules 23 and 23A of the Code of Civil Procedure permit remand only in limited circumstances: Rule 23 applies where a suit is disposed of on a preliminary point and the decree is reversed in appeal, while Rule 23A applies where retrial becomes necessary and the decree is liable to be reversed. The appellate court must record reasons and decide the appeal on its own merits; remand cannot be ordered merely because the matter appears difficult. Here, the suit was not decided on a preliminary issue and no proper basis for retrial or reception of secondary evidence was recorded. The remand order was unsustainable and was set aside, with the appeal sent back to the High Court for decision on merits. en-us Fri, 16 May 2008 00:00:00 +0530 Tue, 05 Jul 2022 17:37:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303118 Order XLI Rules 23 and 23A of the Code of Civil Procedure permit remand only in limited circumstances: Rule 23 applies where a suit is disposed of on a preliminary point and the decree is reversed in appeal, while Rule 23A applies where retrial becomes necessary and the decree is liable to be reversed. The appellate court must record reasons and decide the appeal on its own merits; remand cannot be ordered merely because the matter appears difficult. Here, the suit was not decided on a preliminary issue and no proper basis for retrial or reception of secondary evidence was recorded. The remand order was unsustainable and was set aside, with the appeal sent back to the High Court for decision on merits. Case-Laws Indian Laws Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303118