A.S. Chandurkar, J.

1. Since similar issues arise in all these writ petitions, same are being decided by this common judgment.

Rule. Rule made returnable forthwith and heard finally with consent of learned counsel for the parties.

2. The issue that arises for consideration is whether an order of disqualification under provisions of Section-14B(1) of the Maharashtra Village Panchayats Act, 1959 (for short the said Act) can be passed without affording any opportunity to the person sought to be disqualified on account of failure to lodge an account of election expenses.

The facts leading to the present proceedings are that after general elections to the Grampanchayat were held in the year 2012, the petitioners were required to submit an account of election expenses in terms of provisions of Section-14B of the said Act. On 09/08/2013, the Collector passed an order holding the petitioners disqualified under provisions of Section 14B(1) of the said Act on the ground that the petitioners had failed to submit an account of election expenses. Being aggrieved, the petitioners filed appeals before the Divisional Commissioner raising a plea that they were never heard before the impugned or