LAKSHMINARAYANA Vs. V G P TAX PAYERS ASSOCIATION

JUDGEMENT

(1.) The petitioner herein is the executive officer of Venkatagiri Gram Panchayat and the first respondent in W.P. No. 12637/85. The writ petition was allowed at the admission stage on 5-11-1985. The petitioner seeks review of the judgment of this court dated 5-11-1985.

(2.) We have heard the learned counsel for the petitioner, Sri M.V. Ramana Reddy. As the point urged is of general importance affecting all the Gram Panchayat s, we requested the learned Advocate general to assist this court. Learned Advocate General made necessary submissions and invited our attention to the relevant provisions of law and submitted that the order passed by this court at the admission stage was correct and needed no review. We shall refer to the petitioner's contentions briefly.

(3.) Section 69 of the A.P. Gram Panchayats Act, 1964, (Act 2 of 1964) (the Act for short) confers powers on the Gram Pauchayat to levy, inter alia, in the village a house-tax. The rules regulating the levy of taxes are specified in Schedule II. For the purpose of levy of tax lists are prepared, under rule 6 by the village Karnam or Patwari. Rule 7 requires the executive authority of the Panchayat to cause preparation of assessment books as soon as the lists are received. Rule 8 specifies that as soon as the assessment books are prepared the Executive authority shall give public notice and call for objections if any from the public against the proposed assessments. The Executive authority shall dispose of all the objections so received within a period of 30 days and determine the assessments. This is the procedure specified for general assessment of tax. The Executive authority of the Gram Panchayat is the authority to make general assessment of the tax and is also the custodian of the assessment books.