R. K. ABICHANDANI, J.

( 1 ) THE petitioners who were the members of Malia gram Panchayat from 1968-73 have challenged the order of the learned District judge, Junagadh dated 17-2-1984 passed in Civil Miscellaneous Application No. 11 of 1983 and the order of the Mamlatdar, Malia-Hatina dated 11-1-1983 holding the petitioners liable for loss of tax on buildings and lands for the period from 1- 4-1971 upto 30/04/1973 under Sec. 317 of the Gujarat Panchayats Act, 1961.

( 2 ) THE petitioners were elected as members of the said Panchayat in 1968, the term of which came to an end on 31/04/1973. The petitioner No. 2 was elected as Sarpanch and the petitioner No. 1 as Upa-Sarpanch. A Gram Panchayat is empowered to levy the taxes and fees at such rates as may be decided by it and in such manner and subject to exemptions as may be prescribed, under Sec. 178 (1) of the said Act, subject to any general or special order of the State Government. Under clause (i) of Sec. 178 (1), a Gram Panchayat can levy a tax on buildings and lands. By Amendment Act 1 of 1968, sub-sec. (1a) was added to Sec. 178 whereunder it was provided that it shall be compulsory for a Gram Panchayat to levy a tax on buildings

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