P. L. BHARGAVA, J.

( 1 ) THE question, which has been referred to the Full Bench, is as follows:

"whether a memorandum of appeal, which is found to be defective for want of proper court-fee and is, therefore, not admitted in view of Section 4, Court-fees Act, and it is ultimately rejected on that ground, can be treated as an appeal when the Court has refused to admit or register it as an appeal. "

( 2 ) THE facts relevant to the question under consideration are these : On 19-3-1937, Shri Hari Har prasad Singh, the decree-holder-appellant, obtained a money decree for Rs. 9,440 together with costs and future interest against Seth Beni Chand, who is the respondent in this appeal, from the court of the Civil Judge of Banda. The judgment-debtor presented to this Court a memorandum of appeal against the said decree. The memorandum of appeal was insufficiently stamped, a court-fee of Rs. 10 only was paid, although a much larger amount of court-fee was payable. The deficiency in court-fee was not made good in spite of time having been repeatedly allowed for that purpose. The memorandum of appeal was eventually "rejected" by a learned Judge of this court on 2-3-1938. The first application for

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