present Section 102. As per the amendment of Act 1999, irrespective of the nature of the suit, no Second Appeal would lie against the decision in a suit where the value of the subject matter is below Rs. 25,000/-. By the amendment introduced by Act 22 of 2002, the bar under Section 102 is limited to suits where the subject matter is for recovery of money not exceeding twenty five thousand rupees. A Second Appeal is maintainable only on a substantial question of law as provided under Section 100 of the Code of Civil Procedure. A Revision under section 115 of the Code of Civil Procedure lies where the subordinate court appears to have exercised jurisdiction not vested in it by law; or to have failed to exercise jurisdiction so vested; or to have acted in the exercise of its jurisdiction illegally or with material irregularity. The question is whether the High Court would be entitled to entertain a Civil Revision Petition, in a case where a Second Appeal is barred under section 102 of the Code of Civil Procedure, on any ground which is less rigorous than that provided in Section 100 of the Code of Civil Procedure. Even in matters where the valuation exceed Rs.25,000/-, a Second Appeal could be entertained only on a substantial question of law. When Section 102 provides that no Second Appeal would lie in respect of a suit where the subject matter is for recovery of money not exceeding Rs.25,000/-, it cannot be assumed the Parliament thought it fit to take
