( 1 ) THIS is a Reference made by a Division Bench consisting of my learned brother Mr. Justice Salil K. Roychowdhury and myself on the 2nd July, 1974 under Rule 7, Chapter VII, Part II of the High Court Appellate Side Rules. The reference is restricted to the meaning of the word 'such' in Section 67-A of the Bengal Municipal Act, 1932 (hereinafter referred to as 'the Act' ). No other question can be gone into or decided by this Bench.

( 2 ) ON the meaning of the word 'such' there has been a difference of opinion between two Division Benches of this Court. The relevant decisions have been reported in (1974) 78 Cal WN 988 (State of West Bengal v. Surendranath Mondal) and (Sailendra Nath Bhowmik v. State of West Bengal ). The first judgment is a judgment of the Division Bench consisting of Mr. Justice A. N. Sen and Mr. Justice S. K. Hazra delivered on February 4, 1973. The second judgment is of a Division Bench consisting of Mr. Justice A. C. Gupta and Mr. Justice S. C. Deb delivered on September 25, 1973. It appears that the first judgment was not cited before the second Division Bench.

( 3 ) BEFORE we proceed any further it would be relevant to quote Sec