Court held that when High Court is deciding second appeal under section 100 of CPC, High Court has to first frame substantial questions of law, if any, and thereafter to answer those substantial questions of law . Where no substantial questions of law at all had been framed by High Court and without framing substantial question of law, High Court had set aside concurrent findings recorded by both Courts and order passed by High Court was set aside.
Govind v. Pandurang (2022) 287 Taxman 188/( 2021)) 112 CCH 535 (SC)
Prohibition of Benami Property Transactions Act, 1988 .
S. 49 : Appeal – High Court – Second appeal – Substantial question of law – Order passed without framing substantial question of law- Order of High Court quashed and set aside . [ ITACT, S. 260A, Code of Civil Procedure, 1908 , S.100 ]
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