(1.) BY means of this second appeal the appellants have raised amongst others the following questions of law:
(2.) MR . A. V. Gupta learned counsel appearing for the respondents has stated that even though the questions raised by the appellants are questions of law yet they are not substantial questions of law as contemplated by section 100 CPC. It is further submitted that the questions of law formulated by the appellants do not realiy arise between the parties on the basis of the pleadings and that the pleas not raised in the lower courts cannot be permitted to be raised in the second appeal for the first time.
(3.) I have heard tne learned counsel for the parties and have perused the record,