The High Court was of the view that setting up of a memorial to Mahatma Gandhi falls within cl. ( 42) of s. 66 of the Provincial Municipal Corporations Act, and therefore within the competence of the Municipal Corporation. Section 66(42) authorises the; Corporation, in its discretion, to provide from time to time either wholly or partly, in the matters, inter alia, of any measure likely to promote public safety, health, convenience or instruction, and in the view of the High Court "setting up a Samadhi or memorial of the type could be fairly regarded as incidental to the right and power to give public instruction which is a matter within the competence of the Municipal Corporation under cl. ( 42) c.f s.-66'. It is not necessary for us to express any opinion on this part of the case, for, we are clearly of the view that tte notification