( 1 ) THIS appeal is directed against the judgment of the High Court in a second appeal arising under Section 100 of the Code of Civil Procedure. Section 100 CPC requires formulation of a question of law before the matter could be considered by the court. In the present case, there is no formulation of such question at all. In the absence of the formulation of the question of law the High Court could not have entertained the second appeal or decided the same. Therefore, We set aside the order made by the High Court and remit the matter for fresh consideration in accordance with law and in the light of this order. ( 2 ) THE appeal is allowed accordingly. There shall be no order as to costs.