JUDGMENT - 1. This is an appeal by the plaintiff who succeeded in the trial Court but failed in the first appellate Court. The Plaintiff has filed a suit claiming Rs. 250/- as damages because the defendant-Corporation of the City of Nagpur had cut his water connection on 26-2-1959. The plaintiffs complaint is that he had paid all the municipal taxes including the water rate of all his four houses till the end of the financial year 1957-58. There were no arrears at the end of that year. It appears that he had also paid a sum of Rs. 150/- on 15-1-1959 towards the municipal taxes which were, however, appropriated to the knowledge of the plaintiff towards the conservancy and water and property taxes of houses Nos. 519 and 519/2. A balance of Rs. 19.02 was appropriated towards the conservancy tax of house No. 518/1. His grievance is that in spite of all this payment, he received a notice on 16-2-1959 purported to be issued under Rule 7 Section 114/115 (14) of the City of Nagpur Corporation Act (hereinafter referred to as the Corporation Act). It called upon him to pay a sum of Rs. 463.97 as arrears for the year 1958 59. This included also a water tax.

2. The first ground of attack by the

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