Judgment

GAJENDRAGADKAR, J. : On June 13, 1950, the Municipal Committee, Ajmer, respondent 2, issued a notice against the appellant, the Durgah Committee, Ajmer, under S. 153 of the Ajmer-Merwara Municipalities Regulation, 1925 (No. VI of 1925) (hereafter called the Regulation) calling upon it to carry out certain repairs in the Jharla Wall which was in a dilapidated condition. The appellant did not comply with the said requisition and so respondent 2 served another notice on the appellant under S. 220 of the Regulation intimating to it that the required repairs would be carried out at the expense of respondent 2 and that the cost incurred by it would be recovered from the appellant. This notice was served on July 3, 1950. Even so the appellant took no steps to make the repairs and so respondent 2 proceeded to get the repair work done at its expense which amounted to Rs. 17,414/-. Under S. 222(4) of the Regulation this sum became recoverable from the appellant as a tax. A notice of demand in that behalf was issued on the appellant on April 1, 1952, and in pursuance of the said notice respondent 2 applied to the Additional Tehsildar and Magistrate 11 Class, Ajmer, for the recovery of