Gujarat High Court Civil Manual (subordinate court practice), 1960
The theory of the Code as to appeals is not always understood. Usually a first appeal lies except in suits tried by Small Cause Courts or by Judges under their Small Cause jurisdiction. In many suits a second appeal also lies, but only on points of law not on questions of fact. The result is that however complicated or difficult the suit may be on matters of fact the decision of the Court of first appeal is final. This throws a very heavy responsibility on such Courts: a responsibility which can only be properly discharged by a careful consideration of the evidence; and where the Court of appeal differs from the lower Court in appreciating the evidence, by a clear and full statement of its reasons for so doing.