Desai, J.

[1] These proceedings have been instituted against Sri Ratan Shukla, a Vakil practising in the District Judgeship of Kanpur, on a report made by the District Judge of Kanpur. The District Judge made the report on being moved by Sri S.M. Ifrahim, Additional District Magistrate of Kanpur, in whose court the alleged contempt was committed by the opposite party.

[2] Certain appeals were instituted against the assessment of tax by the Municipal Board of Kanpur in the Court of the District Magistrate. Under Section 160, Municipalities Act the appeals could be filed in the court of the District Magistrate or of any other officer as may be empowered by the State Government. An Additional District Magistrate has the power to perform all the functions of a District Magistrate, so the Additional District Magistrate could entertain the appeals and dispose of them if they were filed in his court.

The District Magistrate transferred the appeals to his court. The Additional District Magistrate took up the appeals for disposal on 6-2-1954. The Municipal Board engaged the opposite party as its counsel to defend the appeals. The opposite party reached the court at 2 P.M. and started