HANSARIA,. J.

( 1 ) THE State of Orissa represented through the Land Acquisition Officer-cum-Collector, Kalahandi has filed the First Appeal (F. A. No. 74/93) on 19-4-1993 with a court-fee of Re. 1/- only as against Rs. 9584 payable on the memorandum of appeal. An application under Section 149 of the Code of Civil Procedure was filed on the same day. This petition, registered as Misc. Case No. 275 of 1993, came up before a learned single Judge on 10-5-1993. The learned Judge having found that not a single appeal had been filed by the State paying the required court-fee and the usual ground taken for not doing so being that the amount required for purchasing court-fee has not been received from the concerned authority in time felt that some guidelines for extension of time as permitted by Section 149 of the Code should be laid down since this Section is an exception to Section 4 of the Court-fees Act. The learned Judge also felt that the guidelines should be authoritatively laid down by a larger Bench and referred the following questions for answer by the Division Bench:-" (A) Whether non-receipt of the amount required for purchase of court-fee is a good cause for extension of time