( 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