JUDGMENT P. Singh, Member - This second appeal has been filed under Section 331 of the Z. A. & L. R. Act against the order dated 27-11-1978 passed by the learned Additional Commissioner, Jhansi Division, Jhansi in appeal No. 175 of 1977-78. 2. Briefly stated the facts of the case are that Kundan Lal had moved an application under Section 161 of Z. A. & L. R. Act for exchange of ten plots belonging to him total area 14.12 acres with six plots belonging to Gaon Sabha Chakora total area 13.03 acres. The trial court dismissed the application on the ground that Gaon Sabha had not passed any resolution approving the exchange. Appeal was preferred before the learned Additional Commissioner against that order who allowed the appeal holding that the L. M. C. had passed a resolution on 22-6-78 in favour of Juja and Babu. He was of the view that the opposition by the L. M. C. was not genuine and was only based on the personal enmity of the pradhan. 3. I have heard the learned counsel for the parties and have gone through the record. 4. The learned counsel for the appellant submits that no exchange can be allowed against the wishes of all the parties to the exchange specially L.M.C., that the learned lower court has acted against the provisions of law as laid down in Section 161 of U.P.Z.A. & L. R. Act. Section 161 of U.P.Z.A. & L. R. Act reads as under :- Exchange - (i) A bhumidhar may exchange with - (a) any other bhumidhar land held by him, or (b) any (Gaon Sabha) or local authority lands for the time being vested in it under Section 117 ; Provided that no exchange shall be made except with the permission of an Assistant Collector who shall refuse permission if the difference between the rental value of land given in exchange and of land received in exchange calculated at hereditary rates is more than 10 per cent of the lower rental value. 5. The procedure for permitting exchange has been provided under rules 144 to 146 of Z. A. &.L. R. Rules. 5. The procedure for permitting exchange has been provided under rules 144 to 146 of Z. A. &.L. R. Rules. These rules read as under :- Rule - 144:- "An application for permission to make an exchange shall contain the following particulars and be accompanied by the following documents :- (a) The khasra number of the plots which the applicant wishes to receive and of the plots which he offers in exchange of; (b) certified copies of the khataunis relating to the khata in which all such plots are included ; (c) a statement showing the details of any valid deeds, mortgage or other encumbrances with which the lands to be exchanged may be burdened, together with the names and addresses of lessees, mortgagees or holders of others encumbrances. Rule - 145 :- "On receipt of an application for permission to make an exchange of land the Assistant Collector shall cause to be calculated the rental value of the land proposed to be given in exchange and of the land proposed to be received in exchange at hereditary rates and if he is satisfied that the exchange is not invalid according to the proviso to sub-section (I) of Section 161, call upon the parties; the lessees, mortgagees or holders of other encumbrances, if any, to show cause why the exchange should not be made, Every such notice shall be accompanied by a copy of the application which shall be supplied by the applicant. Rule - 146 :- "The Assistant Collector shall thereupon decide the objections, if any, and pass suitable orders. If he decides that the exchange should be allowed, lie shall also make an order for the delivery of possession, if necessary and for correction of papers." 6. In the instant case the procedure laid down under rules 144 and 145 U.P.Z.A. & L. R. Rules have not been complied with. As it is evident from the persual of the record on the file, no show notice was given to the parties along with the copy of application moved under Section 161 of Z.A. & L.R. Act. Moreover, exchange could be permitted in accordance with provisions contained under the proviso of Section 161 of U.P.Z.A. & L.R. Act. As it is evident from the persual of the record on the file, no show notice was given to the parties along with the copy of application moved under Section 161 of Z.A. & L.R. Act. Moreover, exchange could be permitted in accordance with provisions contained under the proviso of Section 161 of U.P.Z.A. & L.R. Act. Consequently, I allow the appeal set aside the orders of the courts below and remand the case back to the trial court for decision afresh in accordance and the provision of law.