Ravindra V. Ghuge, J.

The common issue raised in these petitions is as to whether, a minor delay in filing the accounts of election expenses, could be condoned under Section 14B (1)(b) of the Village Panchayat Act, akin to Section 5 of the Limitation Act.

2. In both these petitions, the petitioners are aggrieved by the orders passed by the District Collector, Aurangabad, dated 23/02/2016, by which, these petitioners have been disqualified for five years on account of having failed to submit their accounts of election expenses within 30 days from the date of the declaration of the election results. They are also aggrieved by the orders of the Divisional Commissioner rejecting their Appeals. By such common orders, 2006 candidates out of 2996, have been unseated and disqualified for five years, in nine talukas from the Aurangabad district.

3. The learned Advocates for the petitioners jointly submit that these petitioners are working at grass-root levels and are not conversant with the law of submission of accounts of election expenses. Both the petitioners, who are elected as Members of the Gram Panchayat, were unaware as regards the submission of election expenses. The first p