ORDER 1. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner is challenging the validity of impugned order Annexure P-l dated 8.11.2000 by which a sum of Rs. 52,200/- has been claimed by the respondent in regard to requisite charges for extinguishing the fire which took place in the godown of petitioner. 2. Shri Shukla, learned counsel for the petitioner by inviting my attention to Annexure P-1 has submitted that fire took place on 25.10.2000 in Ekta Bhawan in which godown of petitioner is also there. On information being received respondent-Municipal Council deployed employees of Fire Brigade to extinguish the fire. However, a sum of Rs. 52,200/- has been demanded for extinguishing the fire vide Annexure P-1. The contention of learned counsel is that the said demand is per se illegal and without jurisdiction since there is no provision to make such demand in the Municipalities Act, 1961 (in short 'the Act'). 3. In this petition no return has been filed by the respondent despite providing several opportunities to file the same. 4. Having heard learned counsel for the petitioner, I am of the view that this petition deserves to be allowed. 5. Under section 127 a list is given about the taxes to be imposed under the Act and according to this section for the purpose of this Act, the Council shall, subject to any general or special order which the State Government may make in this behalf, impose in the whole or in any part of the Municipal Area the taxes such as tax payable by the owners of buildings or lands; water tax, in respect of lands and buildings; a general sanitary cess for the construction and maintenance of public latrines and for removal and disposal of refuse and general cleanliness of the city; a general lighting tax; a general fire tax, for the conduct and management of the fire service and for the protection of life and property in the case of fire and local body tax on the entry of such goods as may be declared by the State Government by notification. 6. 6. Under sub-section (5) of section 127 of the Act, the taxes under clauses (c),(d) and (e) of sub-section (1) shall be levied at a consolidated rate as (a) on buildings and lands which are exempted from property tax at a rate as determined by the Council subject to a minimum and maximum rate as may be prescribed by the State Government; and (b) on buildings and lands which are not exempted from property tax at a minimum rate prescribed under clause (a) plus such percentage of the property tax as may be determined by the Council. 7. Chapter IX of the Act deals with "Municipal Powers and Offences". Sub Chapter (15) of Chapter IX speaks about powers in case of fire. Section 286 of the Act is in regard to "Establishment and maintenance of Fire Brigade" and according to this section a Council may and if directed by the State Government shall establish and maintain a Fire Brigade and provide any implements, machinery or means of communicating intelligence which it thinks necessary for prevention and extinction of fire. Under sub-section (2) of this section it shall be the duty of all Police Officers and all Municipal Officers and servants to aid a fire brigade in the execution of its duties. 8. Purpose of discusing section 127, Chapter IX and section 286 of the Act is that under section 127 or under section 286 or even under subchapter 15 which pertains to "Power in cases of fire": charges as shown in Annexure P-1 dated 8.11.2000 mentioned hereinabove, did not find place and thus demand of Rs. 52,200/- under different heads of the charges as mentioned in Annexure P-1 is without jurisdiction. 9. On perusal of Annexure P-1 dated 8.11.2000 addressed to the petitioner, it is gathered that respondent is seeking realization of charges under the following heads: (1) Fire brigade call charges : Rs. 500/Rs. (2) Water carrying charges to : 25,000/- extinguish fire (3) For the use of pipe, other : Rs. 18,500/- instruments and the cost of its damages (4) Pump operation charges : Rs. 3,000/- Rs. 500/- per hour (for six hours) (5) Stand bye halting charges : Rs. 700/- Rs. 100/- per hour (for seven hours) (6) Additional work allowance Rs.4,500/- of the employees TOTAL = Rs. 52,200/- This Court has failed to understand under which provision of the Act such a demand is made. 3,000/- Rs. 500/- per hour (for six hours) (5) Stand bye halting charges : Rs. 700/- Rs. 100/- per hour (for seven hours) (6) Additional work allowance Rs.4,500/- of the employees TOTAL = Rs. 52,200/- This Court has failed to understand under which provision of the Act such a demand is made. Hence, the demand of Rs. 52,200/- made in Annexure P-1 is not only arbitrary but is also illegal and without jurisdiction. 10. Resultantly, this petition succeeds and is hereby allowed. The impugned order Annexure P-1 dated 8.11.2000 is hereby set aside and the demand of Rs. 52,200/- made by respondent-Municipal Council from petitioner in Annexure P-1 is also set aside. Looking to the facts and circumstances, the parties are directed to bear their own costs.