- (1.)O. P. Jain, J. This writ petition has been tiled with a prayer to quash the notice, Annexure '6' dated 18th November, 1988 issued by respondent No. 3 to the petitioners under Section 147 (1 ) (c) of the U. P. Municipalities Act, 1916.
(2.)THE brief facts of the case, according to the petitioner, are that they are the owners of a property known as 'shubhra Motel' which has some shops adjacent to it. THE property is owned by a partnership firm of which peti tioner Nos. 2, 3 and 4 are the partners. Adjacent to Shubhra Motel there is a Cinema, known as 'shubhra THEatre' which houses on the ground floor, the Central Bank of India as a tenant. According to the petitioner, the above buildings were constructed in three instalments. THE first construction was made in the year 1980 and the assessment of House-tax and Water-tax was finalised on 8-7-1981, vide Annexure T. THE second phase of the construc tion was completed in 1984-85. Its assessment was finalised on 19-2-1985. THE third phase of construction was also completed in 1984-85 and the assess ment was also completed in 1986.
It is further alleged that one Satendra Prasad, Advocate, who was the petitioner's Income-tax lawyer, turned against the petitioner and made a false complaint before the Municipal authorities in respect of the assessment of the aforesaid building. The complaint was forwarded to the Tax-Inspector, who gave report in favour of the petitioner which is Annexure '4'. After obtaining the opinion of the District Government Counsel (Civil) Ghazipur, Annexure '5' dated 11-3-1988 the matter was dropped. In July, 1988 Shri Ram Lakhan was posted as Dy. Collector and in that capacity he was desig nated as Frabhari Adhikari, Nagar Pahka. Ghazipur. Shri Ram Lakhan had close and intimate relations with Satendra Prasad, Advocate and at his instance a complaint was got made through one Krishna Gupai Dwivedi. The impugned notice, Annexure '6' dated 18-11-1988 was issued on the basis of the complaint lodged by Krishna Gopal Dwivedi.

An impleadment application has been filed by Satendra Prasad Advocate and the same has been allowed. Another impleadment application has been filed on behalf of Krishna Gopal Dwivedi. A counter-affidavit has been filed by Ram Lakhan Singh, Dy. Collector and Prabhari Adhikari, Nagar Palika, Ghazipur in which he has controverted all the allegations made by the petitioner in the petition.

(3.)WE have heard the learned counsel for the parties and have gone through the record.
In para 19 of the petition, it has been stated that the notice under Section 147 (2) of the Act can only be issued by the Executive Officer and not by the Prabhari Adhikari. This contention is to be rejected because the Executive Officer is only to carry out the orders of the Board. At the time when the elected Board is not in existence the functions of the Board are discharged by an Administrator or Prabhari Adhikari. Therefore, the Prabhari Adhikari has the power to issue a notice.