(Per Bilal Nazki, J.)

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 another1, 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 there under. The petitioner-institutions are educational institutions and admittedly they were exempt from paying property tax in terms of the Rules