The executive authority of the Gram Panchayat should give notice to the ratepayers before finalizing the assessment under Rule 7. However, it is not necessary to give individual notice to each ratepayer. A public notice as contemplated by Rule 8 is sufficient.

GANGADHARA RAO, J.

( 1 ) TWO questions are raised in this Writ Appeal. Whether it is obligatory for the Executive Officer of the Gram Panchayat to give notice to the rate payers before preparing the assessment books relating to house tax, under Rule 8 of Schedule II of the Andhra Pradesh Gram Panchayat Act, 1964. It is, whether a public notice is sufficient or an individual notice should be given to the rate payers?

( 2 ) THE appellants are owners of houses in Velpur Gram Panchayat in Armur Taluk, Nizamabad District. Previously, the Gram Panchayat was levying property tax on the annual rental value. In 1973, the Gram Panchayat undertook quinquennial revision of the assessment of house tax. According to the appellants house tax was enhanced from two to eight times and no notice was issued to them calling for objections before revising the assessment and enhancing the taxes. In support of their contention, that no notice was given to them they relied upon the Bench decision of this court in Ramachandra Rao v. Government of Andhra Pradesh, (1971-2 Lawyers Ref. 420) (Andh Pra ).

( 3 ) THE writ petition was dismissed by our learned brother Raghuvir J, holding that the particulars of enhancement had not been given by the appellants and so, it was not possible to give any relief in the writ petition. But, he observed that it would not prevent them from taking appropriate proceedings by filing objections before the authorities or taking suitable proceedings as and when demand notices were serviced upon them.

( 4 ) IN the appeal filed against that judgment, the correctness of the Bench decision in Ramachandra Rao, v. Government of A. P. , (1971) 2 Lawyers Ref. 420 (Andh Pra) is questioned by the learned Government Pleader.

( 5 ) IN the counter-affidavit filed by the Executive Officer of the Gram Panchayat in the writ appeal, it is stated that the previous revision was made during the year 1967-68, and after the expiry of five years action was initiated to revise the house tax on the basis of the capital value, as provided under Section 69 read with Section 70 of Andhra Pradesh Gram Panchayat Act, 1964, and accordingly the impugned action was taken by the Executive Officer. In accordance with Rule 8 of the Rules, notices have been published by beat of tom tom on 24-1-1973 and copies of notification were published in three conspicuous places in the village viz. , one in village Chavadi, another at Venkatapur Chavadi and the third on the notice board of the Gram Panchayat, and it was also intimated through beat of tom tom of the aforesaid affixture of notices. The appellants did not file any objections before revising the assessments of the house tax and as a consequence, the Revision Officer was constrained to make final assessment of the house tax on the basis of the capital value of the buildings after going to each house and making capital value thereof as contemplated under Section 70 of the Act. It is also stated that the appellants did not prefer any appeal to the Gram Panchayat under Rule 27, or a revision to the Government. The Government through Memo. No. 713, Panchayat Raj (Ptd. III) dated 4-10-1971, have communicated to the Panchayat to give an opportunity to the tax payers to file their objections to Executive Authority against the provisional assessment within fifteen days from the date of publication of the assessment books, and if any objections are filed, they may be disposed of as early as possible, providing a right of appeal under Rule 27. It is stated that after the receipt of the said Memo from the Government, it was again published by beat of tom tom, but none of the appellants, had filed nay objections before the Executive Authority, nor availed themselves of the statutory right of redressal provided to them. Lastly, it was contended that the Revision Officer has scrupulously adhered to the Rules in making assessment of the house tax on the capital value.

( 6 ) IN order to appreciate the questions raised in this app

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