In Ram Prasad vs Tirloki Nath a Division Bench of the Allahabad High Court observed as follows "The word 'decree ' has not been defined in the Courtfees Act or in the General Clauses Act; and it is safe to assume that the word has been used in the Court fees Act in the sense in which it is used in the Civil P.C., under which all the decrees are passed and which defines it as meaning "the formal expression of adjudication which, so far as regards the Court expressing it, conclusively determines the rights of the parties with regard to all or any of the matters in controversy in the suit. " A Full Bench of the Hyderabad High Court in Dawood Karim Ashrafi vs City Improvement Board made a similar observation where the Court observed as follows: "To have the force of a decree, an order must possess all the characteristics of a decree.