1. Mr. Rajah Aiyars argument is that the application alone under Order XXI, Rule 89, of the Code of Civil Procedure need be made within 30 days as required by Article 166 of the Limitation Act but the deposit might be made either within the 30 days mentioned in Order XXI, Rule 92, Clause (2), of the Code of Civil Procedure, or within such further time as the Court might choose to give in virtue of its alleged inherent powers under Section 151 of the Code of Civil Procedure.

2. In the first place, it is clear from the decision in Karunakara Menon v. Krishna Menon 27 Ind. Cas. 952 : 28 M.L.J. 262 : 2 L.W.196 that the "provision in Order XXI, Rule 89, is in the nature of an indulgence to the judgment-debtors" and that "Courts are bound to see that the provisions of law in this respect are very strictly conformed to." That the deposit within 30 days is much more important than the application to set aside has been held in some cases see Mariappa Annam v. Hari Hara Iyer 22 Ind. Cas. 291 : (1914) M.W.N. 62 : 14 M.L.T. 534 and that even an oral application to sot aside is sufficient and can be presumed from an affidavit accompanying the deposit, provided the deposit itself is made