SHIV DAYAL, J. :- This petition under Article 226 of the Constitution challenges the rejection of the petitioner's nomination paper which was filed to contest the election to the Gram Panchayat Budhara under the MPPanchayats Act, 1962, hereinafter called 'the Act'.

2. The election of Panchas to the Gram Panchayat Budhara was to be held on May 20, 1970. The petitioner Mata Prasad and respondent No. 3, Munshi Singh, submitted nomination papers. On the date of scrutiny of nomination papers. an objection was raised by the respondent No. 2. Udaisingh, to the effect that the petitioner owed more than Rs. 400/-in connection with the construction work which meant that he had not repaid the amount up to that date. The amount had been given to him in the capacity of Sarpanch of the Gram Panchayat. The petitioner contended that the amount was not due in respect of panchayat tax. However the Nirwachan Adhikari (Election Officer) respondent No. 1 accepted the objection and rejected the petitioner's nomination paper.

3. It was first contended for the petitioner that no tax was due by the petitioner. He relied on letter dated December 3, 1969 of the Sub-Divisional Officer. But this avermen