JUDGMENT :

1. Heard the learned counsel appearing on behalf of all the petitioners in the batch of the writ petitions. I have also heard Mr. P. Nayak, the learned Standing Counsel for the Finance Department as well as Mr. K. Konwar, the learned Standing Counsel, P&RD Department.

2. The dispute in the instant writ petitions relates to non-payment of the remuneration dues of the PRI members, who are the petitioners in the batch of writ petitions whose term ended in March, 2018.

3. It appears from Sections 12 (2), 39 (2) and 71 of the Assam Panchayat Act, 1994 (for short, the Act of 1994) that the Presidents, Vice- Presidents and other members of the Gaon Panchayat, Anchalik Panchayat and Zilla Parishad respectively are entitled to receive certain allowances as may be prescribed in terms with the same and by virtue of Section 141 of the Act of 1994, the Assam Panchayat (Administrative) Rules, 2002 (for short, the Rules of 2002) was made by the State Government. In terms with Rules 13, 14 & 15 of the Rules of 2002, the Presidents, Vice-Presidents as well as each members of the Zilla Parishad, Anchalik Panchayat and Gaon Panchayat have been held to be entitled to certain monthly remuneration and sitting allowances. Relevant however to mention that in terms with Rules 13, 14 & 15 of the Rules of 2002, the remuneration to be paid to the Presidents, Vice-Presidents as well as the members of the Zilla Parishad, Anchalik Panchayat and Gaon Panchayat were to be made out of their own resources.

4. At this stage, if this Court takes note of Section 24 (1) of the Act of 1994, it stipulates that every Gaon Panchayat shall have a fund bearing the name of the Gaon Panchayat. Similarly, Section 56 (1) of the Act of 1994 stipulates that every Anchalik Panchayat shall also have a fund bearing the name of the Anchalik Panchayat. Section 91 is in respect to the Zilla Parishad fund which every Zilla Parishad shall have. The Gaon Panchayat fund, Anchalik Panchayat fund as well as the Zilla Parishad fund would comprise of the various amounts as have been mentioned in various subclauses of Section 24 (1), Section 56 (1) and Section 91 of the Act of 1994. This Court would deal with the same in detail in the later part of this judgment.

5. It is also relevant to take note of that in terms with Section 24 (2), Section 56 (2) and Section 93 (2), the payment towards the cost of its own administration including payment of wages which would include amongst others the allowances to the Presidents, Vice-Presidents as well as the members of the Gaon Panchayat, the Anchalik Panchayat and the Zilla Parishads shall be defrayed from the fund as constituted under Section 24, 56 & 91 of the Act of 1994 respectively.

6. It further transpires from the records that the Government of Assam, in exercise of powers under Section 141 (1) of the Act of 1994, amended the Rules of 2002. Perusal of the Assam Panchayat (Administrative) Amendment Rules, 2012 (hereinafter for short referred to as the Amended Rules of 2012) reveals that amongst others Rules 13, 14 and 15 were amended. By carrying out the said amendment not only the quantum of the monthly remuneration/allowances were increased but there was also an amendment whereby the words “out of its own resources” were substituted in Rule 13 by “out of the devolution of fund to the Zilla Parishad and Zilla Parishad’s own resources”. Similarly, in Rule 14 “out of the devolution of fund to the Anchalik Panchayat and the Anchalik Panchayat’s own resources” and in Rule 15 “out of the devolution of fund to the Gaon Panchayat and the Gaon Panchayat’s own resources” were inserted by substituting the words “out of its own resources”. Therefore, pursuant to the amendments which have been brought about by the Amended Rules of 2012, the monthly remuneration/allowances to the PRI members has not only to be paid out of the own resources of the Gaon Panchayat, the Anchalik Panchayat or the Zilla Parishad as the case may be, but also from the devolu