Civil P.C. (5 of 1908) , S.109(A), S.109(C), O.40 R.1— Order refusing appointment of receiver is not final order and leave to appeal to Privy Council should not be granted. An order refusing the appointment of a receiver is not final order within the meaning of S. 109 (a), Civil P. C. The appointment of a receiver is in the discretion of the Court and the order is an interlocutory order which in no way decides any cardinal point arising for decision between the parties in the suit. Hence leave to appeal to Privy Council should not be granted in the absence of special circumstances or some unusual occasion for its exercise: Case law reviewed.