Judgment

SUBBA RAO, J.: This appeal by special leave raises the question of the true construction of sub-s. (1) of S. 117 of the Bihar and Orissa Municipal Act. 1922 (B, and O. Act 7 of 1922), hereinafter called the Act.

2. Shrimati Shyam Kishori Devi, the appellant, is the owner of premises known as "Krishna Bhawan situated on Fraser Road in the Town of Patna Originally it bore holding No. 239, but after the Patna Municipal Corporation Act, 1952, was passed it was given holding No. 264 in Circle No. 6 of; the Patna Municipal Corporation. On August 4, 1944, the Patna Municipality was superseded by the Government initially for a period of three years but the said period was extended from time to time till the Patna Municipal Corporation Act, 1952, came into force. On March 29, 1946, the Government issued a Notification directing that S. N. Sarkar, Assistant Special Officer of the Patna City Municipality, shall also exercise and perform the powers and duties which might be exercised and performed by the Commissioners under S. 107, among other sections of the Act. On November 21, 1949, the Government of Bihar issued another Notification directing that each of the three officers mentio