Report No. 45
6. Test of valuation and substantial question of law.-
The second test, which has been adopted in Article 133(1), last paragraph, is that of a "substantial question of law", which is required when a judgment, decree or final order appealed from affirms the decision of the court immediately below, and the appeal is sought to be filed on the basis of valuation. Briefly, therefore, this is a test of valuation coupled with a substantial question of law. Since two ingredients are required, the test is obviously narrower than the first test. But (as will be shown presently),1 it is wider than the third test. In practice, controversies which arise in relation to this test are connected with the meaning of the expression "affirmed", and also with the meaning of the expression "substantial question of law".
1. Para. 10, infra.