ABYUDAYA EDUCATIONAL SOCIETY Vs. KANUMALLA GRAM PANCHAYAT

JUDGEMENT

(1.) These three writ petitions are being disposed of by this common order as they raise common questions of law and fact. We have heard learned counsel appearing for the petitioners and also learned Special Government Pleader appearing for the respondents.

(2.) These matters have come to the Full Bench on a reference made by a Division Bench. The Division Bench, while hearing the matters on 26-12-2005, by noting a Division Bench judgment of this Court reported in Vasishta English Medium School v. Basinikonda Gram Panchayat and another, expressed the view that the matters are required to be heard by a Full Bench. Therefore, the matters have been placed before this Full Bench.

(3.) It is a short controversy as to whether Rules framed under Andhra Pradesh Gram Panchayats Act, 1964 (hereinafter referred to as 'the Gram Panchayats Act of 1964') were still in force and could be applied even after enactment of the Andhra Pradesh Panchayat Raj Act, 1994 (hereinafter referred to as 'the Panchayat Raj Act of 1994') and Rules framed thereunder. The petitioner-institutions are educational institutions and admittedly they were exempt from paying property tax in terms of the Rules framed under the Gram Panchayats Act of 1964. The Rules framed under the Gram Panchayats Act of 1964 contained a rule being Rule 5, under which a class of houses was exempt from the house tax. The contention of the petitioners is that even after the repeal of the Gram Panchayats Act of 1964, the Rules framed under that Act are still operative and in this connection, they relied on a judgment of this Court in Vasishta English Medium School, to which a reference has been made hereinabove (1stsupra). But in that judgment, the learned Judges of the Division Bench did not considerthe question whether after repeal of an Act, the Rules framed under the repealed Act would still continue to remain operative. It only noted, "It is not in dispute that the above said rules framed under the repealed Act continue to apply. Therefore, the learned Judges of the Division Bench applied Rule 5 framed under the repealed Act and granted relief to the petitioners in that case.