(1.) The petitioner has been convicted under Clause (2) of Section 273 of the Bengal Municipal Act (III.B.C. of 1384) and sentenced to pay a fine of Rs. 30 or in default to suffer rigorous imprisonment for one month.
(2.) The offence charged against him is that he used without a license certain premises in the town of Cuttack for the purpose of storing hides, such user being in contravention of the provisions of Section 261.
(3.) Sections 261 and 273 are contained in Part VI of the Act and it is not disputed that that Part has been extended to the Cuttack Municipality by an order of the Local Government duly made under Section 221.