JUDGMENT

MURAHARI SRI RAMAN, J.—

W.P.(C) No.23206 of 2025:

The writ petitioner craves for a declaration of requirement of presenting the bill or other claim for payment to the Block Development Officer under sub-rules (1) and (2) of Rule 16 of the Odisha Panchayat Samiti Accounting Procedure Rules, 2002 without countersignature of the Chairman or the Vice-Chairperson, as the case may be, to be ultra vires the rule-making powers conferred by and/or under the Odisha Panchayat Samiti Act, 1959; and that enhancement of the pecuniary limit for signing the payment order from “two lakhs” rupees to “ten lakhs” rupees dispensing with requirement of countersignature of the Chairman of the Samiti or the Vice-Chairperson of the Samiti under proviso to sub-rule (1) of Rule 16 by virtue of the Odisha Panchayat Samiti Accounting Procedure (Amendment) Rules, 2025 vide Panchayati Raj and Drinking Water Department Draft Notification bearing No.20745-PR-PADM-MISC-0010/2023/PR&DW [SRO No.566/2025], dated 31.07.2025 published in the Odisha Gazette Extraordinary No.2385, dated 31.07.2015 to be beyond scope envisaged under the Heading “Panchayats” in Part-IX of the Constitution of India.

1.1. The instant writ petition has been filed by the petitioners beseeching to invoke power under Articles 226 and 227 of the Constitution of India to grant the following relief(s):

“It is, therefore, most humbly prayed that this Hon’ble Court may graciously be pleased to:

a) Issue an appropriate writ, order or direction declaring sub-rules (1) and (2) of Rule 16 of the Odisha Panchayat Samiti Accounting Procedure Rules, 2002 as unconstitutional, ultra vires the Odisha Panchayat Samiti Act, 1959 and violative of Part-IX of the Constitution of India.

b) Quash and set aside the Notification dated 31.07.2025 enhancing the financial powers of the Block Development Officer/Executive Officer from rupees two lakhs to rupees ten lakhs, being arbitrary, illegal and contrary to the constitutional scheme of local self-governance.

c) Direct the opposite parties to strictly adhere to the provisions of the Odisha Panchayat Samiti Act, 1959 and ensure that financial and administrative decisions remain within the control of the elected Panchayat Samiti, particularly the Chairperson.

d) Pass any other writ, order or direction as this Hon’ble Court may deem fit and proper in the facts and circumstances of the case, in the interest of justice.

And for this act of kindness, the petitioner as in duty bound ever pray.”

W.P.(C) No.27234 of 2025:

2. After the Odisha Panchayat Samiti Accounting Procedure (Amendment) Rules, 2025 (Draft) being finalised, the petitioner perceiving legal complication that may arise in future, filed this writ petition.

2.1. Challenging the power conferred on the Block Development Officer to sign on the bills/payment orders not exceeding ten lakhs rupees (as amended by virtue of the Odisha Panchayat Samiti Accounting Procedure (Amendment) Rules, 2025) without requiring signature of the Chairman or the Vice-Chairman, as the case may be, the petitioner has filed the present writ petition with the following prayers:

“It is, therefore, humbly prayed that this Hon’ble Court may graciously be pleased to:

(a) Issue an appropriate writ, order or direction declaring declaring Notification dated 19.09.2025 under Annexure-1 issued by opposite party No.2 in amending Rule 16(1) of the Odisha Panchayat Samiti Accounting Procedure Rules, 2002 enhancing financial transaction of the Block Development Officer up to ten lakhs without approval of the Samiti as unconstitutional, ultra vires the Odisha Panchayat Samiti Act, 1959, and violative of Part IX of the Constitution of India.

(b) Quash and set aside the Notification dated 19.09.2025 enhancing the financial powers of the Block Development Officer/Executive Officer from rupees two lakhs to rupees ten lakhs, being arbitrary, illegal and contrary to the constitutional scheme of local self-governance.

(c) Direct the opposite parties