(1.) THE memorandum of appeal is not accompanies by a certificate of the Commissioner Workmen's Compensation to the effect that the appellant deposited the amount payable under his order. It is not denied by the learned counsel for the appellant that the amount has not been deposited. His plea is that the appellant was not the employer of the deceased workman, who died due to an accident which took place in its premises while he was removing empty drums, which were stacked one above the other, at the direction of respondent No.4, who had employed him for this purpose at the drums had been sold by the appellant to respondent No.4. In any view of the matter, whether the appellant was an employer of the deceased workman or the workman was the employee of respondent No.4, the present appeal would not lie: firstly because the memorandum is not accompanied by the requisite certificate of the Commissioner, Workmen Compensation, and secondly because the appellant states that it was not the employer of the workman in which case section 30 will not be attracted. In any event this appeal does not involve any substantial question of law. In these circumstances, the appeal is dismissed. However, the respondent No. 4 is ready to contribute a sum of Rs. 25,000.00 towards the compensation awarded by the first respondent. This amount will be deposited by respondent No.4 within 45 days without prejudice to his rights & contentions. THE remaining amount which due under the award of the Commissioner will be deposited by the appellant forthwith. It is however, clarified that the appellant, if so advised and if permissible under law, may take proceedings against respondent No. 4 for the rest of the amount of the compensation which the appellant will deposit with the Commissioner Workmen's Compensation, in the first instance.