Varadachariar, J.

1. This case though numbered as an appeal comes up before us for disposal on the question whether the appeal is to be treated as having been presented in time or should be dismissed as not having been presented in time.

2. The memorandum of appeal was filed in this Court on the 21st of March, 1935, which was within the time allowed by law, but it was presented on a court-fee of Rs. 5, while in the valuation, memo, attached to the memorandum it was stated that Rs, 224-15-0 was the court-fee payable. The papers were returned on more than one occasion to the party for various purposes and on the 15th of July, 1935, the appellants counsel revised the memo, of valuation with the result that Rs. 111-5-0 was shown as the court-fee payable. Even this amount was not paid for a long time and the appellants ultimately filed an application under Section 149, Civil Procedure Code (C.M.P. No. 327 of 1936) for extension of time to pay the deficient court-fee. This application was rejected by one of us on the ground that the reasons assigned in support of the application for extension of time were palpably false and the appellants had no other reason for non-payment of the