1. These two cases have come before us pursuant to an order of reference made by our learned brother Sadasivan J. The question arising for decision relates to the validity of R.3 of the Kerala Panchayats (Trial of Offences by Magistrates) R.1964, as it sood before its recent amendment as per Notification G. O. Ms. 440/67/DD dated 14121967.

2. We shall briefly state the circumstances under which the above references have been made. S.74 of the Kerala Panchayats Act, 1960 (hereinafter referred to as the Act) provides for the recovery of arrear of tax, cess etc. due to a Panchayat; and prosecution of the defaulter before a Magistrate is one of the modes provided thereunder. S.129 of the Act contains the rule-making power of the Government; and S.129 (2), clause xxxix reads as follows:

129 (2). In particular and Without prejudice to the generality of the foregoing power, the Government may make rules

xx x x

(xxxix) as to the class of Magistrates by whom offences against this Act shall be tried;"

The Kerala Panchayats (Trial of Offences by Magistrates) Rules, 1964 (hereinafter referred to as the Rules) were made by the Government in exercise of the aforesaid power. R.3 of the Rub