P. RAMACHANDRA RAJU, J.

( 1 ) BHAVANIPURAM, Patamata and Gunadala are three Gram Panchayats constituted under the Gram Panchayats Act in the vicinity of Vijayawada Municipality. These three Panchayats come within the definition of local area as defined in Sec. 2, sub-section (20) of the A. P. Municipalities Act, 1965 (hereinafter called the Municipalities Act) The Government, by G. O. Ms. No. 819 (Municipal Administration) dated 13-8-1979 issued under Sec. 3 (1) (b) of the Municipalities Act, declared its intention to include the aforesaid local areas within the limits of Vijayawada Municipality and invited objections thereto from the residents of the local area or tax-payers of the Municipality in accordance with S. 3 (2) of the Municipalities Act. The Collector, Krishna, by his proceedings, R. O. C. No. 9083/79-55 dated 14-8-1979 informed the Gram Panchayats that in view of the proposal to merge the local areas comprised in the Gram Panchayats in the Vijayawada Municipality, the notification constituting the three Gram Panchayats is proposed to be cancelled. He invited objections from the Gram Panchayats as contemplated by R. 12 (1) (2) of the A. P. Gram Panchayats (Declaration o

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