Judgment

SIKRI, J.: This is an appeal by special leave, and while granting it this Court confined it only to the point arising under Section 97 of the U. P. Municipalities Act, 1916- hereinafter referred to as the Act.

2. The facts relevant to the point are as follows: The Municipal Board, Saharanpur, respondent before us and hereinafter referred to as the plaintiff, brought a suit for the recovery of Rs. 12,044/-/9 and future interest upto date of realisation from B. C. Mohindra, appellant before us and hereinafter referred to as the defendant. In brief, the case of the plaintiff was that there was an auction on March 29, 1950, of the theka for collecting tahbazari dues of the mandi in Mazahir Gang alias Ganj Jadid, Saharanpur, for one year from April 1, 1950 to March 31, 1951, subject to the conditions of sale entered in the amended sale proclamation. The defendant bid Rs. 40,000 subject to the confirmation by the Board. The Board did not confirm the auction sale, and on April 8, 1950 the tahbazari was reauctioned. The defendant bid Rs. 53,025. At the time of the auction sale a meeting of the Board was also held in which the auction aforesaid was confirmed under Resolution No. 26 d