(1.) Rule. With the consent of the learned advocates appearing for the parties, the matter is taken up for final hearing today. In this petition under Article 226/227 of the Constitution of India, the petitioner has challenged the legality and validity of the order passed by the Development Commissioner, State of Gujarat dated 27.6.2005 by which the Development Commissioner has withdrawn the show cause notice issued for dissolving the Vagra Gram Panchayat on the ground that the budget was not passed/approved by the said Taluka Panchayat before 31st March 2005 as contemplated under Section 138(3) of the Gujarat Panchayat Act, 1993 [hereinafter referred to as the Act ]
(2.) Heard Shri V.C. Vaghela, learned advocate, appearing for the petitioner; Shri MR Mengdey, learned AGP appearing for and on behalf of respondents No. 1 and 2; Shri Pranav Shah, learned advocate appearing on behalf of respondents No. 3 and 4. Though served, nobody appears on behalf of respondents No. 5 to 10.
(3.) Vagra Taluka Panchayat is constituted under the provisions of the Gujarat Panchayat Act, 1993, and under the provisions of the said Act every Taluka Panchayat under Section 138 has to prepare its budget. Section 138 of the Act reads as under : 138. Annual budget estimates:-