The main legal point established in the judgment is that the third proviso to Section 30 (1) of the Workmen's Compensation Act, 1923, requiring the employer to accompany a certificate of deposit from the Commissioner for Workmen's compensation of the amount of compensation along with the memorandum of appeal is equally applicable to the appeal filed by the insurer, and the appeal at the behest of the insurer without such a certificate would not be maintainable.

( 1 ) THESE matters have been placed before us on a Reference by a Division Bench of this court for decision on the following question of law:"whether the third proviso to Section 30 (1), of the Workmen's Compensation Act, 1923, requiring the employer to accompany certificate of deposit from the Commissioner for Workmen's Compensation of the amount of compensation along with the memorandum of appeal is applicable to the appeal filed by the Insurer also?"

( 2 ) THESE appeals were filed by the Insurer under Section 30, of the Workmen's compensation Act, 1923 (hereinafter referred to as the 'act'), against the award passed by the Commissioner for Workmen's compensation. A preliminary objection has been raised on behalf of the respondent that the appeals filed by the Insurer are not competent, as the memorandum of appeal is not accompanied by a certificate of the commissioner to the effect that the appellant has deposited with him the amount payable under the order appealed against. The learned counsel for the appellant relying on Division bench decision of this Court, in Northern India insurance Co. , Branch Indore v. Commissioner for Workmen's Compensation, indore and others, 1973 MPLJ 548 contended that the requirement of filing of certificate of deposit of compensation under third proviso to sub-section (1) of Section 30, of the Act, is applicable to an appeal filed by the employer, and as the appellant insurer is not the employer there is no legal requirement for the appellant to either deposit the amount of compensation or to file a certificate of deposit of compensation along with the memorandum of appeal.

( 3 ) BEFORE adverting to the rival contentions of the learned counsel for the parties, it would be useful to reproduce Section 30, of the Act, which reads as follows:"30. Appeals.- (1) An appeal shall lie to the high Court from the following orders of a commissioner, namely: (a) an order awarding as compensation a lump sum whether by way of redemption of a half-monthly payment or otherwise or disallowing a claim in full or in part for a lump sum; (aa) an order awarding interest or penalty under Section 4-A; (b) an order refusing to allow redemption of a half-monthly payment; (c) an order providing for the distribution of compensation among the dependents of a deceased workman, or disallowing any claim of a person alleging himself to be such dependent; (d) an order allowing or disallowing any claim for the amount of an indemnity under the provisions of sub-section (2) of Section 12; or (e) an order refusing to register a memorandum of agreement or registering the same or providing for the registration of the same subject to conditions: provided that no appeal shall lie against any order unless a substantial question of law is involved in the appeal and, in the case of an order other than an order such as is referred to in clause (b), unless the amount in dispute in the appeal is not less than three hundred rupees: provided further, that no appeal shall lie in any case in which the parties have agreed to abide by the decision of the Commissioner, or in which the order of the Commissioner gives effect to an agreement come to by the parties: provided further that no appeal by an employer under clause (a) shall lie unless the memorandum of appeal is accompanied by a certificate by the Commissioner to the effect that the appellant has deposited with him the amount payable under the order appealed against. (2) The period of limitation for an appeal under this Section shall be sixty days. (3) The provisions of Section 5 of the limitation Act, 1963 (36 of 1963), shall be applicable to appeals under this Section. "

( 4 ) THE entire controversy in these matters centres around the third proviso to Section 30 (1) of the Act, which mandates the filing of a certificate of deposit of the amount of compensation along with the memorandum of appeal at the behest of the employer. The question posed before us is whether the wo