(A) Bengal Tenancy Act (8 of 1885) , S.160(d), S.85— Under-raiyati created in contravention of S. 85 - Occupancy right by custom is not protected interest under S. 160 (d). The right of occupancy existing by custom is not a protected interest within the meaning of S. 160 (d) when the under-raiyati is created in contravention of the provisions of S. 85 : 1932 Cal 389 and 571, Rel. on.(Para 180C1) (B) Practice - New point - Point of law, not requiring additional evidence or assumptions can be raised in second appeal. Where a point is a point of law and it is not necessary to take evidence or to make assumptions before the point can be decided, it can be raised for the first time in second appeal.(Para 180C1) .....