TaxTMI 
TaxTMI 
2006 (3) TMI 792
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.... Madras High Court dismissed the Second Appeal filed by the appellants under Section 100 of the Code of Civil Procedure, 1908 (in short the 'CPC'). The Second Appeal was filed by the defendants 1 to 3 i.e. the present appellants against the judgment and decree made in A.S. No. 2 of 1993 on the file of Subordinate Judge, Periakulam confirming the judgment and decree dated 18.3.1992 made in O.S. No. 597 of 1982 on the file of District Munsif Court, Periakulam. The respondent in the Second Appeal filed the suit for possession of the suit property as well as the recovery of arrears of rent and damages. The learned District Munsif, Periakulam, on consideration of the facts decreed the suit. Aggrieved by the said judgment and decree, the ....
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.... for the respondents on the other hand supported the impugned judgment. Order 41 Rule 31 CPC reads as follows: Contents, date and signature of judgment- The judgment of the Appellate court shall be in writing and shall state- (a) the points for determination; (b) the decision thereon; (c) the reasons for the decision; and (d) where the decree appealed from is reversed or varied, the relief to which the appellant is entitled, and shall at the time that it is pronounced be signed and dated by the Judge or by the Judges concurring therein. 7. The question whether in a particular case there has been a substantial compliance with the provisions of Order 41 Rule 31 CPC has to be determined on the....
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....it incumbent upon the appellate court to frame points for determination and to cite reasons for the decision is to focus attention of the Court on the rival contentions which arise for determination and also to provide litigant parties opportunity in understanding the ground upon which the decision is founded with a view to enable them to know the basis of the decision and if so considered appropriate and so advised to avail the remedy of Second Appeal conferred by Section 100 CPC. 8. At this juncture it would be relevant to note what this Court said in Girijanandini Devi and Ors. v. Bijendra Narain Choudhary [1967]1SCR93 . In para 12 it was noted as follows: It is not the duty of the appellate court when it agrees with the view....
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....t with the findings recorded in the judgment under appeal should not be a device or camouflage adopted by the appellate court for shirking the duty cast on it. While writing a judgment of reversal the appellate court must remain conscious of two principles. Firstly, the findings of fact based on conflicting evidence arrived at by the trial court must weigh with the appellate court, more so when the findings are based on oral evidence recorded by the same Presiding Judge who authors the judgment. This certainly does not mean that when an appeal lies on facts, the appellate court is not competent to reverse a finding of fact arrived at by the trial Judge. As a matter of law if the appraisal of the evidence by the trial Court suffers from a ma....
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.... appellate court is also a final court of law in the sense that its decision on a question of law even if erroneous may not be vulnerable before the High Court in second appeal because the jurisdiction of the High Court has now ceased to be available to correct the errors of law or the erroneous findings of the first appellate court even on questions of law unless such question of law be a substantial one. 10. It has been categorically recorded by the High Court that the First appellate Court had considered the evidence led on behalf of the parties and has given finding to come to the conclusions arrived at. It noted that the lower appellate Court had independently considered the evidence and had given different findings on the issues fr....