JUDGMENT Satish Chandra, J. - On 18th November, 1971 the State Govt. published a notification Under Section 3(1)(a) of the U.P. Municipalities Act, 1916, constituting the Town Area, Chhibra Mau, as a Nagarpalika: Municipality with effect from 22nd November, 1971. The boundaries of the municipality were confined to the boundaries of the pre-existing town area. The DM threatened to take over the affairs of the Board. The town area, its Chairman and one of its elected members came to this Court and challenged this notification and prayed for a direction to the DM, (the Appellant No. 3) not to oust or interfere with the elected members and the Chairman from functioning. A learned single Judge of this Court accepted this plea and issued the requisite directions. Hence this appeal. 2. The learned Advocate-General Appearing for the Appellants urged that Section 333 of the Municipalities Act applies. The DM alone was competent to function as the Board. The learned Single Judge was in error in holding that Clause (viii) of Section 333-A applied to the case. 3. Section 3 of the Municipalities Act provides for declaration and definition of municipalities and cities. Section 4 lays down the procedure preliminary to the notification. Under Section 3(1)(a) the State Govt. may by notification declare any local area to be a municipality. Section 6 of the Act provides that in every municipality there shall be a municipal board which will be a body corporate. Section 333 runs as follows:- "333 Exercise by District Magistrate of board's power pending establishment of board.- When a new municipality is created under this Act, the District Magistrate, or other officer, or committee, or authority appointed by him in this behalf, may, until a board is established, exercise all powers and perform the duties and functions of the board, and, he or it shall, for the purpose aforesaid, be deemed to be the board: Provided always that the District Magistrate or such other officer, or committee, or authority shall, as early as possible, make preliminary arrangements for the holding of first elections and generally for expediting the assumption by the board of its duties when constituted." S. 333-A states: "333A. Consequences of establishment of a municipality in place of town area or notified area.- Where a municipality is created in place of a town area or notified area, the following consequences shall, notwithstanding anything contained in Section 34 of the Town Areas Act, 1914 (U.P. Act 11 of 1914), or Section 339, of this Act, follow as from the date of the creation of the municipality : (i) all taxes, fees, licences, fines or penalties imposed, prescribed or levied, on the date immediately preceding the said date, by the Town Area Committee or the Notified Area Committee, as the case may be, be deemed to have been imposed, prescribed or levied by the board under or in accordance with the provisions of this Act and shall, until modified or changed, continue to be so realizable : (ii) any expenditure incurred by the Town Area Committee, or the Notified Area Committee, on or before the date immediately preceding the said date from its funds shall continue to be so incurred by the Board as if it was an expenditure authorised by or under the said Act : (iii) all property including the rights or benefits subsisting under any deed, contract, bond, security or choses-in-action vested in the town area or notified area, as the case may be, on the date immediately preceding the said date, shall be transferred to and vested in and enure for the benefit of the board; (iv) all liabilities, whether arising out of contract or otherwise which have accrued against the Town Area Committee or the Notified Area Committee and are outstanding on the date immediately preceding the said date, shall thereafter be the liabilities of the board; (v) the fund of the town area or the notified are and all the proceeds of any unexpended taxes, tolls, fees or fines, levied or realised, as the case may be, by Town Area Committee or the Notified Area Committee shall be transferred to and form part of the Municipal fund of the municipality; (vi) all legal proceedings commenced by or against the Town Area Committee or the Notified Area Committee and pending on the date immediately preceding the said date, shall be continued by or against the board; (vii) any officer or servant, who, on the date immediately preceding the said date, was employed by the Town Area Committee or the Notified Area Committee in full time employment shall be transferred to and become an officer or servant of the board as if he had been appointed by it under the provisions of this Act; and (iii) anything done or any action taken, including any appointment or delegation made, notification, order or direction issued, rule, regulation, form, by-law or scheme framed, permit or licence granted or registration effected under the provisions of the United Provisions Town Areas Act, 1914 (U.P. Act II of 1914), or the provisions of this Act as applied to the notified area shall be deemed to have been done or taken under the corresponding provisions of this Act and shall continue in force accordingly unless and until superseded by anything done or any action action taken under this Act." 4. Section 333 provides for the administration of the affairs of the newly created board in the period commencing from the creation of the municipality and the establishment of elected board. During this period of interregnum, the DM or his nominee is to function as the board. This is a transitory provision. It fills the vacum where there is no existing functionary or local body in the newly created municipality. The question is if it applies to cases where existing local bodies are transformed into municipalities? 5. Section 333-A is also a transitory provision. It expressly applies where a municipality is created in place of a town area or notified area. Its various clauses provide for the diverse consequences of the conversion or upgrading of the town area or the notified area. Clause (i) says that all taxes, fees, etc., imposed or levied by the Town Area Committee shall be deemed to have been imposed or levied by the board under the Municipalities Act. Clause (ii) similarly provides that expenditure incurred by the Town Area Committee before the date of the creation of the municipality shall continue to be so incurred, as if it was an expenditure authorised by the board under the Municipalities Act. These two clauses create a fiction. Although the imposition of the taxes, etc. and the incurrence of the expenditure was actually done by the Town Area Committee under the Town Areas Act, it will be deemed done by the board under the Municipalities Act. Obviously it will be deemed that the board was in existence and functioning under the Municipalities Act at the time when the taxes, etc., were imposed or levied, or the expenditure was incurred or authorised This notional existence of the board is also contemplated by Clause (viii). Under it, anything done or any action taken including the issuance of notification, etc., under the Town Areas Act shall be deemed to have been done or taken under the corresponding provisions of the Municipalities Act. 6. In our opinion, the holding of elections of members and the Chairman of the Town Area Committee is clearly "anything done or any action taken" Under Clause (viii) of Section 333-A. It will be deemed that the elections, though actually held under the Town Areas Act were, fictionally held under the corresponding provisions of the Municipalities Act. 6. In our opinion, the holding of elections of members and the Chairman of the Town Area Committee is clearly "anything done or any action taken" Under Clause (viii) of Section 333-A. It will be deemed that the elections, though actually held under the Town Areas Act were, fictionally held under the corresponding provisions of the Municipalities Act. Under Section 6(d) of the Town Areas Act members are elected, while the Chairman is elected Under Section 8-A. The notification of the result of the election of members is issued Under Rule 30 of the U.P. Town Areas (Conduct of Election of Members) Order, 1964. The notification regarding the election of the Chairman is made Under Rule 17 thereof. Under the Municipalities Act, Section 13-C read with Rule 70 of the U.P. Municipalities (Conduct of Election of Members) Order, 1964 provide for the election of members of the board whereas the President of the board in elected Under Section 43 read with Rule 31 of the U.P. Municipalities (Conduct of Election of President) Order, 1964. The Respondents were elected as Chairman and member in May, 1971. On the creation of the Municipality of Chhibra Mau with effect from 22nd November 1971, it will be deemed that the Respondents were elected as President and member under the corresponding provisions of the Municipalities Act mentioned above. 7. Clause (viii) then provides that anything done or any action taken of notification issued shall not only be deemed to have been done or taker under the Municipalities Act, but that it shall continue in force accordingly unless and until superseded by anything done or any action taken under this Act. So the election of the Respondents as President and member shall continue in force until anything is done or action taken under the Act. Clause (viii) clearly postulates the continuance of the preexisting members and Chairman of the Town Area as members and President of the board on the creation of the municipality. This continuance can have relevance and meaning only if it was intended that the elected members and President were to exercise the powers and perform the duties appertaining to those offices under the Municipalities Act. 8. This continuance can have relevance and meaning only if it was intended that the elected members and President were to exercise the powers and perform the duties appertaining to those offices under the Municipalities Act. 8. On its language, Section 333 does not appear to apply to cases covered by Section 333-A. It says: "when a new municipality is created under this Act...." The concept of creation, means bringing into existence or establishment, for the first time. When a declaration is made Under Section 3(1)(a) of the Act, a municipality is created. If the establishment of a municipality was all that was necessary for the application of Section 333, the word "create" was enough. Why use another term "new"? In this context the word "new" is superfluous in the section. On the other hand, this word gains meaning and its due importance, if it was intended that Section 333 was to apply to a local area which was not being governed by a town area or a notified area previously, i.e., where there was no pre-existing local self-government. To such an area, it can well be said that not only a municipality was created, but a local self-governing body was also constituted for the first time, that is a new. The significance of the phrase "new municipality" seems the creation of a municipality in an erstwhile vacant area. 9. In the second place, the proviso also leads to the same inference. Under it the DM or his nominee is to make arrangements for the holding of "first elections" to the board. Obviously this contemplates that there has been no elections till then, under the Municipalities Act. But that is not the situation where a town area has been in existence previously and to which Section 333-A expressly applies. Its Clause (viii) fictionally creates and continues a board with duly elected members. Thus in such cases, elections under the Municipalities Act cannot be held for the first time. 10. The scheme of the Municipalities Act is that whenever the elected municipal board is to be ousted and the DM foisted, a specific provision is made for the vacating of the offices of President and members. Sections 30 and 31-A authorise the State Government to dissolve or supersede a board. These sections provide that all members of the board including the President shall vacate their offices. Sections 30 and 31-A authorise the State Government to dissolve or supersede a board. These sections provide that all members of the board including the President shall vacate their offices. Section 36 of the Town Areas Act provides for the supersession of a town area committee. It states that the members and the Chairman shall vacate their offices. So, if it was intended that Section 333 will apply and the DM will be the board, even where there are elected members and a President, one would have, in consonance with the general scheme of the Act, found a specific provision requiring the elected members and the President to vacate their offices; but there is no such provision. On the other hand, Under Clause (viii) of Section 333-A, the elected members and President are to continue in office. This feature fortifies the intention that Section 333 was not to apply where a town area or a notified area was in existence. 11. Sections 333 and 333-A are transitional provisions. They should be read harmoniously, that is, if possible neither should impinge on or restrict the operation of the other. By confining Section 333 to vacant areas and Section 333-A to those where a town area or notified area was operating, each section will Operate fully within its allotted field, without destroying any part of the other. In view of its language and place in the scheme, Section 333 cannot be read as a proviso to Clause (viii) of Section 333-A. 12. It was urged that under the Municipalities Act there can be only one President for each municipal board. There is no bar to the State Government declaring more than one town area or notified area to be a single municipality. In that event the effect of Clause (viii) would be that there will be notionally two municipal board in respect of each of the pre-existing town areas or notified areas and more than one President. That will be destructive of the scheme of the Municipalities Act. 13. Though far-fetched, but assuming it theoretically possible, it will only mean that this extension of the fiction, being destructive of the basic provisions of the Act, would not be a logical corollary or consequence of the fiction raised by Section 333-A and hence the fiction cannot take that form. An illogical consequence cannot destroy the fiction raised by Section 333-A. 14. An illogical consequence cannot destroy the fiction raised by Section 333-A. 14. It was also contended that there are various differences in the number of members, in the qualifications of members, in the term of the board, etc., between the provisions of the Town Areas Act and the Municipalities Act. But that does not affect the question. Clause (viii) of Section 333-A fictionally makes the election to be under the corresponding provisions of the Municipalities Act. Notwithstanding the differences, the persons so elected will now be deemed to have been elected under the Municipalities Act. It was urged that from this point of view the elected members will have a fresh term of five years as provided in the Municipalities Act. In our opinion, there is no basis of this submission. Clause (viii) notionally makes the election to the Town Area Committee, an election to the Municipal Board. The notification declaring the results of election of the members is to be deemed to be a notification under the Municipalities Act. The constitution of the Town Area Committee will be deemed to be the constitution of the Municipal Board, with the obvious result that it will have to be further deemed that the municipal board was constituted by the election of members on the date when the notification constituting the town area committee was issued and that their term as elected members of the board commenced with effect from that date. 15. In our opinion, Section 333 was not applicable to the present case, which was governed by Section 333-A. Under it the elected members and the Chairman were entitled to continue to function as the elected members and Chairman of the Municipal Board, Chhibra Mau and they were entitled to continue to do so unless and until superseded by anything done or any action taken under the Municipalities Act. The District Magistrate was in error in taking over the duties and functions of the board. The learned single Judge was justified in the directions issued by him. 16. In the result, the appeal fails and is accordingly dismissed with costs.