(1.) THIS appeal has been filed by the Municipal Corporation, Amritsar - defendant against the decree restraining it from recovering a sum of Rs. 20,115/- as penalty under the proviso to Section 195 of the Punjab Municipal Act, 1911. Appeal filed by the appellant-defendant before the lower appellate court has been dismissed without going into the merits, on the only ground that no formal decision for filing the appeal had been taken by the Commissioner of the Corporation.
(2.) LEARNED counsel for the appellant submitted that the lower appellate court has committed an illegality in holding that the appeal filed by the Corporation was not maintainable. He pointed out that in para 10 of the lower appellate court judgment, it was clearly observed that Yogesh Chander who filed the appeal was duly authorised by the Commissioner, by way of delegating his power under Section 408(2) of the Punjab Municipal Corporation Act, 1976 (for short 1976 Act). The Commissioner had delegated the powers vested in him under section 394(e) and (h) of the Act and acting on the said authority, Yogesh Chander had signed the memorandum of appeal, no further resolution was required. The relevant observations of the lower appellate court are reproduced below :-