The core issue in these appeals centres round the applicability of Section 100 vis-Ã -vis Section 41 of the Punjab Courts Act 1918. This Court in Banarsi Dass v. Brig. Maharaja Sukhjit Singh ... & Another (1998 (2) SCC 81) was faced with an identical situation and answered the same that there is no impediment in the matter of exercise of jurisdiction of the High Court in entertaining the second appeal in view of clause ( c) of sub-section (1) of Section 41 of the Punjab Act. The situation would have been rather easier for us in view of the pronouncement of this Court in Benarasi Das (supra), but Mr. Mehta appearing in support of the Appeal drew our attention to the observations of this Court in paragraph 13 of the Report to the effect that the decision of this Court in its entirety proceeded on the basis of a concession that the second appeal under section 41 of the Punjab Courts Act was maintainable and the objection pertaining to the amended Section 100 of the Code was not pressed and it is on this count that the learned Advocate in support of the appeal very strongly contended that applicability of Section 41 of the Punjab Act on the wake of the amendment to the Code of Civil Procedure, and in particular, Section 100 thereof was not considered neither the decision of this Court in Banarsi Dass (supra) can be ascribed to be an authority therefor.