JUDGMENT : RICHARDS, J.:— This was a suit, instituted in the Revenue Court, before the Assistant Collector for arrears of rent. The Assistant Collector decreed the amount. There was an appeal to the Collector, who affirmed the decree of the Assistant Col lector. There was an appeal to the District Judge, which was dismissed. A third appeal is now before this Court. Mr. Agarwala, on behalf of the respondents, raises the preliminary objection that no appeal lies to the High Court. 2. This suit was one under section 102 of Act II of 1901., Section 176 provides for an appeal to the Collector in certain, cases from the decree or order of an Assistant Collector of the second class. Section 177 provides for appeals to the District Judge from decrees of an Assistant Collector of the first class. Section 180, sub-section (2) provides for an appeal to the District Judge from an appellate decree of a Collector. It thus appears that two classes of appeals under the Act may come before the District Judge, that Is to say, direct or first appeals, and appeals from the appellate decree of the Collector which are really second appeals. In my opinion, no appeal to the High Court lies from the District Judge when he decides an appeal from the appellate decree of the Collector. To hold otherwise, would be to hold that a third appeal could be brought to the High Court and if such an appeal lay, the word ‘second’ in section 182, would have no meaning whatever. It is to be remarked that in Act III of 1901, where a ‘third’ appeal is allowed, it is so expressly stated in section 213. 3. In my opinion the preliminary objection must prevail, and I dismiss the appeal with costs.