Law:

Section:

(a) Civil Procedure Code (V of 1908)----O. XLI, r. II---­Summary dismissal of appeal-Not to be resorted to where substantial questions of law involved. (b) Civil Procedure Code (V of 1908)------O. XLI, r. II-Summary dismissal of appeal-Does not " relieve Court of necessity of writing "-Practice of not assigning " even brief' reasons °' for such dismissal disapproved-[Rami Deka v. Brojo Nath I L R 25 Cal. 97 rel.] (c) Interpretation of Statutes------Statute replaced by another statute-Substantial provisions of certain section not changed in later statute, but " new arrangement or classification under certain headings " of such section introduced - Later provisions, held, do not invest section with a different meaning. JUDGMENT HAMOODUR RAHMAN, J.-----This !s a certificated appeal from the High Court of East Pakistan. It arises out of an order of a Division Bench of the said Court summarily dismissing a second appeal under Order XLI, rule 11 of the Code of Civil Procedure, without giving any reason. The second appeal was against a judgment of reversal whereby the decree passed by the trial Court for a sum of Rs. 2,057-2-0 claimed by way of refund of excise duty was set aside and the suit dismissed. The said refund was claimed to be allowable as a rebate under rule 12 of the Central Excise Rules, 1944, as the betelnuts on which the said duty was paid had been exported to a foreign country without being off loaded anywhere in Pakistan. It Is not necessary for us to go into the facts of this case, for, upon a perusal of the judgment of the first Appellate Court we are satisfied that several substantial questions of law arose which merited consideration by the High Court in second appeal. Indeed, in the order of another Division Bench of the same High Court certifying the case to be fit for appeal to this Court the questions of law that arose for consideration have been set out as follows :- (1) Whether a depositor has any legal right to a refund of the excise duty deposited by him, (2) Whether such right is assignable, (3) Whether the authority was justified in not granting sanction for refund of the deposited amount, and (4) Whether the Subordinate Judge had…

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