1. Three questions arising out of the Madras Agriculturists Relief Act (IV of 1938) have been referred for decision by a Full Bench and this Bench has been constituted for the purpose. The questions read as follows:

(1) When a statutory rule giving a right of appeal is promulgated after a final order has been passed, will an appeal lie under that rule against that?order?

(2) Is Rule 8 of the rules framed under Madras Act IV of 1938 ultra vires? If so,

(3) Is the decision in Pakkiri Muhammad Tharaganar v. U.T. Syed Sahib AIR1940Mad418 , right in holding that an order under Section 19 of the Madras Act IV of 1938 is not appealable as falling under Section 47 of the Civil Procedure Code?

2. It will be convenient to take the second question first, because if it is answered in the affirmative the first question will not call for an answer.

3. The Act itself,, does not directly provide for an appeal against an order passed in exercise of jurisdiction conferred by the Act, but the Provincial Government has assumed that Section 28, which confers upon it power to make rules under the Act, is sufficiently widely drawn to enable it to provide for appeals, Section 28 reads as follows:

(1)