: (1889-90) 17 IA 122] stated thus : (SCC OnLine PC) ‘There is no jurisdiction to entertain a second appeal on the ground of an erroneous finding of fact, however gross or inexcusable the error may seem to be.’ The principle laid down in this decision has been followed in innumerable cases by the Privy Council as well as by different High Courts in this country. Again the Judicial Committee in Midnapur Zamindary Co. Ltd. v. Uma Charan Mandal [1923 SCC OnLine PC 31 : (1924-25) 29 CWN 131] further elucidated the principle by pointing out : (SCC OnLine PC) ‘[If] the question to be decided is one of fact, it does not involve an issue of law merely because documents which were not instruments of title or contracts or statutes or otherwise the direct foundations of rights but were merely historical documents, have to be construed.’ Nor does the fact that the finding of the first appellate court is based upon some documentary evidence make it any the less a finding of fact (see Wali Mohammad