ABRYANKAR J. - The petitioner in this case is the Gram Panchayat of village Soit. By this petition under Article 227 of the Constitution they challenge an appellate order of the Standing Committee of the Zilla Parishad, Chanda, modifying the assessment of house-tax made by Gram Panchayat, Soit, in respect of houses belonging to respondents Nos. 2 to 34. Its main grievance is that the Standing Committee in disposing of an appeal filed by respondents 2 to 34, neither issued a notice to the petitioner-Panchayat, nor gave it an opportunity of being heard before disturbing the assessment and levy of tax on the buildings as proposed by the Panchayat.

2. The petitioner-Panchayat has been constituted as a Village Panchayat under the Bombay Village Panchayats Act, 1958 (Bombay Act 3 of 1959). Under section 124 (1) (i) the Panchayat is empowered to levy a tax on buildings and lands within the limits of the village. Such tax has been levied by this Village Panchayat. The Panchayat passed a resolution fixing the assessment of a house-tax on houses of certain residents on 20th October 1961, which was to be operative for the next four annual periods i.e. from 1962-63 to 1965•66. Among s