JUDGMENT

G.C. Mathur, J. - Before October, 1950, Ganjdundwara was a noticed area but from October, 1, 1950, it was converted into a municipal board. Under a notification dated August, 19, 1922, circumstances and property tax was imposed in the noticed area and this tax was continuously realised by the notified area committee and later by the municipal board. From the year 1954-55 the municipal board refused to realise this tax. Several reminders warrant by the Commissioner, Agra revision, asking the municipal board to assess and realise this tax ut it refused to do so. On January 27, 1961, the Commissioner passed an order under Sec. 35 of the U.P. Municipalities Act, stating that despite persistent reminders, the municipal board took no steps to realise the circumstances and property tax since the year 1954-55, that the arrears of tax were accumulating and the board was put to a yearly loss of Rs. 10,000/- and that the financial condition of the board was not ground and directed the municipal board to explain its omission and to show cause why action should not be taken against it for not preparing the assessment list of circumstances and property tax. In spite of this order, the bo