JUDGMENT :

A. GANGADHARA RAO, J.:— Two questions are raised in these writ appeals. 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 1974. If 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. Govt. of A.P. (1) (1971-II Lawyers' Reference p. 420) The writ petition was dismissed by our learned brother Raghuvir J. holding that the particulars of enhancement ha