Common Judgment :

S.J. Mukhopadhaya, J.

In exercise of power conferred by sub-section (11) of Section 205 of the Tamil Nadu Panchayats Act, 1994 (hereinafter referred to as the Panchayats Act), the District Collector – cum – Inspector, District Panchayat, Villupuram District, ordered freezing of accounts of the Panchayat standing with the Bank and removed the President of the Panchayat. Learned single Judge set aside the said order as the District Collector-cum-Inspector has not shown any reasons whatsoever for passing the order removing the respondent-petitioner from the post of President.

2. Section 149-A (2) of the then Tamil Nadu Panchayats Act, 1958 (XXXV of 1958) was parimateria similar to Section 205 of the Panchayats Act, 1994. Section 149-A of the Tamil Nadu Panchayats Act, 1958 fell for consideration before a Division Bench in N.P. Guruswamy – Vs – The Collector & Inspector of Panchayat, 1997 (2) MLJ 326, wherein this Court held that exercise of discretion under Section 149-A (2) is neither judicial nor quasi-judicial and, therefore, the Collector-cum-Inspector is not bound to give reasons for his accepting the views of the Panchayat.

3. We have heard the part