JUDGMENT - P.S. PATANKAR, J. :---Heard both sides at length.

Perused the papers and affidavit-in-reply filed by respondent No. 4

1.The petitioner is a Member of Village Panchayat of Gorsai Village. By order dated 17-5-1996 passed by the Collector, Thane District, it was held that he is disqualified as a member in view of section 14(h) read with section 16(2) of Bombay Village Panchayats Act, 1958. The said order came to be challenged on behalf of the petitioner and the Additional Commissioner, Konkan Division, Mumbai by order dated 18-9-1996 dismissed the same. The same is under challenge in this petition.

2.Admittedly the petitioner was served with a bill demanding an amount of Rs. 108/- towards the house tax etc. on 7-12-1995. The said bill is dated 27-7-1995. It seems that writ of demand under section 129(2) also came to be affixed at the residential premises of the petitioner on 30-12-1995.

3.It was the case of the petitioner that he had gone to the Village Panchayat on 25th-26th March 1996 for making payment, but the same was not accepted on the ground that printed receipts were not available. However, on 30-3-1996 the payment was accepted and kachha receipt was given and print

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