State Of Uttar Pradesh vs Ratan Shukla on 16 August, 1955
6. A District Magistrate upon whom jurisdiction is conferred by S 160 of the U. P. Municipalities Act to hear an appeal from an assessment order was held, by a Bench of this Court of which I was a member, not to be a Court, vide State of U. P. v Ratan Shukla, (S) AIR 1956 All 258.