Judgment :- K.A.Swami, C.J. When the writ appeal came up for hearing, we considered it necessary to hear the writ petition itself, as the contentions raised in the writ appeal are similar to those raised in the writ petition. Accordingly, the writ petition is posted along with the writ appeal. We have heard the learned counsel appearing on both sides. 2. In the writ petition under Art.226 of the Constitution, the petitioner has sought for quashing the Government Order, G.O.Ms. No.97, Municipal Administration, Water Supply Department, dated 28. 1994 constituting Koothanallur Town Panchayat area as Koothanaluur 3rd grade Municipality under the provisions of the Tamil Nadu District Municipalities Act, 1920. 3. The contention urged before us is that the procedure required to be followed as per Sec.5 of the Tamil Nadu Panchayats Act has not been followed, inasmuch as the Notification has been issued in exercise of the power under Sec.4 of the Tamil Nadu District Municipalities Act, therefore the Notification is bad in law. Reliance is also placed on a decision of the learned single Judge of this Court in V.Perumal v. State of Madras, (1968)1 M.L.J. 27 . 4. A reading of the impugned Government Order discloses that before the Notification is issued under Sec.4(l) of the Act constituting Koothanallur Town Panchayat area as 3rd grade Municipality, the Panchayat has been notified and it has passed resolution 61, dated 211. 1993, approving the proposal of the State Government to constitute the Town Panchayat into 3rd Grade Municipality. There were also representations made by several persons. The State Government considered those representations and overruled them and issued the impugned Notification. 5. Sec.5 of the Tamil Nadu Panchayats Act, 1958 prescribes the procedure for converting a Panchayat area into a Municipality. It provides that the Government may by Notification direct that any panchayat town with a population estimated at not less than twenty thousand and with an estimated annual income of not less than one lakh of rupees be constituted as or included in a municipality for the purpose of the Tamil Nadu District Municipalities Act, 1920 with effect from such date as may be specified in the Notification. The proviso further provides that before issuing a Notification under this sub-section, the Panchayat concerned shall be given a reasonable opportunity for showing cause against such proposal. The proviso further provides that before issuing a Notification under this sub-section, the Panchayat concerned shall be given a reasonable opportunity for showing cause against such proposal. Sub-sec.(2) further provides that the Government may on an application from the Panchayat concerned by Notification direct that any local area in which the town panchayat exercises jurisdiction with a population of less than twenty thousand, but, has an annual income exceeding one lakh of rupees be constituted as or included in a Municipality for the purpose of the Tamil Nadu District Municipalities Act, 1920 with effect from such date as may be specified in the notification. Sub-sec.(3) also provides for constituting the local area into a Municipality. In the instant case, the entire Koothanallur Town Panchayat area has been upgraded or converted into that of a third grade municipality. The procedure required by Sec.5 of the Tamil Nadu Panchayats Act, 1958 has also been followed. As already pointed out, the concerned Panchayat has approved the proposal. That being so, merely because the Government Order does not make reference to Sec.5 of the Tamil Nadu Panchayats Act, 1958, though the said order satisfies all the requirements of Sec.5 of the Town Panchayats Act, we see no reason to interefere with the said Notification, which has been issued after following the procedure prescribed under Sec.5 of the Town Panchayats Act. 6. As far as the decision in V.Perumal’s case, (1968)1 M.L.J. 27 , is concerned it only lays down that in the case of conversion of a Panchayat into a Municipality, the provisions contained in Sec.5 of the Panchayats Act shall be followed. Those provisions have already been adverted to by us and we have also pointed out that the procedure required to be followed has also been complied with. Hence, we are of the view that the impugned Notification satisfies the requirements of Sec.5 of the Panchayats Act and it cannot be held to be in any way contrary to the aforesaid decision of this Court. Hence, we see no reason to interfere with the Government Order in question. 7. The writ petition is, accordingly, dismissed. Consequently, the writ appeal which arises out of the interlocutory order vacating the stay order passed in the writ petition, has to be dismissed. It is, accordingly, dismissed. The C.M.P. is also dismissed. However, there will be no order as to costs.