JUDGMENT :

Manish Pitale, J.

1. This Writ Petition is filed by the Municipal Council, Achalpur, its President and Headmaster of the Higher Secondary School run by the Municipal Council at Achalpur Camp, Partawada, District Amravati. By this petition, the petitioners have challenged order dated 30-08-2014, passed by the Additional Commissioner, Amravati Division, whereby the Revision Petition filed by respondent no. 3, a teacher in the said school, has been allowed and order of the Collector, Amravati, has been set aside having the consequence of quashing and setting aside Resolution No. 126 dated 26-07-2013, passed by the Municipal Council concerning the manner of hoisting of National Flag in the school run by the Municipal Council.

2. A perusal of the said Resolution No. 126 dated 26-07-2013, shows that the Municipal Council resolved to restore the procedure of hoisting of flag on the building of the aforesaid school run by it. It is noted in the said resolution, that the flag always used to be hoisted on 26th January, 01st May and 15th August of each year on the building of the said school, but when the building was taken up for repairs, the flag was hoisted on the said dates in the ground of the school. Since the building was repaired, by the said Resolution, the earlier practice was restored.

3. This resolution was made subject matter of challenge by respondent no. 3, a teacher in the school, by approaching the Collector (respondent no. 2), under Section 308 of the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965. The Collector called for a report from the Sub-Divisional Officer in this context. The Sub-Divisional Officer submitted his report dated 21-08-2013, to the Collector stating that it would be appropriate for hoisting the flag on the said days in the ground of the school and that if hoisting of the flag is done, accordingly on the ground, Clauses 2.2 and 2.3 of the Flag Code, 2002, will be complied with.

4. The Collector passed order dated 22-01-2014, rejecting the application filed by respondent no. 3 under Section 308 of the said Act. The Collector directed the Chief Officer of the Municipal Council to scrupulously follow the requirements of the Flag Code.

5. Aggrieved by the same, the respondent no. 3 filed Revision Petition before the Commissioner, under Section 318 of the said Act. By the impugned order dated 30-08-2014, the Additional Commissioner has allowed the Revision Petition, set aside the order of the Collector and quashed and set aside the aforesaid Resolution No. 126 dated 26-07-2013, having the effect of prohibiting the petitioners from hoisting the flag on the school building on the said days.

6. The petitioners filed the present Writ Petition challenging the said order of the Commissioner wherein this Court, on 22-01-2017, granted Rule and interim relief in the form of stay of the order of the Commissioner.

7. Mr. Amol Patil, learned Counsel appearing for the petitioners, submitted that the impugned order passed by the Commissioner was wholly unsustainable because it was based on a mis-interpretation of the relevant provisions of the Flag Code, 2002. It was submitted that the hoisting of flag in the school building did not cause any disrespect to the National Flag and that it was in substantial compliance of the provisions of the Flag Code. It was submitted that the Commissioner had erred in holding that if the flag was hoisted on the school building and majority of students, parents, teachers and non-teaching staff stood on the ground, it resulted in disrespect to the flag and that it was illogical or unceremonious. According to the learned Counsel for the petitioners, the Flag Code is a set of instructions which broadly provides for the manner in which the National Flag is to be treated and that the Resolution No. 126 dated 26-07-2013, passed by the Municipal Council, did not in any manner result in violation of the Flag Code and it did not show any disrespect to the N