Odgers, J.

1. Civil Revision Petition No. 165 of 1923.-This is a petition to revise the order of the District Judge of Guntur confirming a surcharge order made by the Examiner of Local Fund Accounts (Ex. A) on the petitioner as Chairman of the Guntur Municipal Council. The ground for the surcharge is that the petitioner illegally issued cheques against the Municipal funds under the powers given him by Rule 55(1), part 2 of Schedule 4 of the Madras District Municipalities Act (5 of 1920), for the maintenance of 25 elementary schools managed by the Guntur Municipal Council, such objects not being authorized objects under Act 5 of 1920. On 13th July 1921, the Guntur Municipal Council passed a resolution (Ex. I), (a) to introduce the national system of education in all the institutions under the management of the Council; (b) to dispense with the annual grant by Government; (c) to conduct Municipal primary schools independently of Government control.

2. On 19th August 1921 (Ex. II), a committee of the Guntur Municipal Council was appointed to formulate the methods of working the national system of education. The 25 elementary schools had been up to this date recognized by Governm