V. V. S. RAO, J. ( 1 ) THE husband of the petitioner Venkat Reddy and Respondents 3 to 5 herein jointly purchased the house property bearing House No. 1-71 of Station ghanpur Village in the year 1974. All the four names were shown in the Panchayat property Tax Assessment Register. It is the case of the petitioner that some time later respondents 3 to 5 gave an application to gram Panchayat requesting to mutate the name of Venkat Reddy alone as owner of the property. Accordingly from the Financial year 1989-1990, the Gram Panchayat modified the records and has been collecting property ttax from the husband of the petitioner. After the death of her husband, the petitioner appears to have made an application in the year 1977 to mutate the property in her name. Be that as it is, the third respondent also appears to have filed an application before the second respondent for revising the entries in the property Tax Register. By impugned order dated 26. 4. 1999, the second respondent ordered that the name of late G. Venkat reddy be removed from the revision register duly entering the name of the third respondent. ( 2 ) THE learned Counsel for the petitioner raised two contentions. According to him, under the relevant rules, it is the Executive Officer, who is competent to revise the Property Tax Register and therefore. District Panchayat Officer has no power or competence to do so. Secondly, he would urge that the impugned order came to be passed without any notice to the petitioner and therefore it is unsustainable. ( 3 ) IN exercise of powers conferred under Sections 268 (1) and 268 (2) (xxvii) of a. P. Panchayat Raj Act, 1994 (for short, the act), the Government of Andhra Pradesh promulgated the rules relating to taxes, lodging of moneys received by the Gram panchayat and payment of moneys from gram Panchayat Fund (the Rules, for brevity ). Part B thereof contains provisions dealing with assessment register. Rule 9 of the said Rules, which is relevant, reads as under:9. Part B thereof contains provisions dealing with assessment register. Rule 9 of the said Rules, which is relevant, reads as under:9. (1) The executive authority may amend the assessment books at any time between one general revision and another by inserting any house therein or removing any house therefrom or by altering the valuation or classification of any house, or the amount of tax payable in respect thereof or, subject to any other rules which the Government may make in this behalf, by substituting therein for the name of the owner of any house, the name of any other person who has succeeded by transfer or otherwise to the ownership of the house; (2) Such amendment shall be deemed to have taken effect on the first day of the year in which it is made: provided that when the amendment is made in any year after the expiration of the date on which payment of the tax is due, it shall have effect only from the succeeding year, except where the amendment gives affect to the fixation of the fair rent under the law relating to the control of lease and rent to buildings for the time being in force; provided further that, where the amendment is rendered necessary by reason of the fixation of the fair rent of a house under the law aforesaid, the amendment shall have effect as from the date on which the fair rent was so fixed; (3) In every case in which, between one general revision and another the executive authority assesses any house for the first time or increases the assessment on any house otherwise than in consequence of a general enhancement of the rate at which the house tax is leviable, the executive authority shall intimate by a special notice to the owner or occupier of such house that a petition for revising the assessment will be considered if it reaches the Gram Panchayat office within sixty days from the date of service of such notice in the case of the State or Central Government or a company, and within thirty days from the date of service of such notice in other cases. ( 4 ) AS per Rule 9 (3) of the Rules, if a special revision is taken up between one general revision and another, the executive authority shall have to issue a special notice to the owner and pass appropriate orders. Under Rule 9 of the Rules, it is only the executive authority, who is empowered to amend assessment books at any time between one general revision and another, by inserting any house therein or removing any house therefrom or by altering or substituting the name of the owner of any house. The executive authority as defined in section 2 (12) of the Act, as to mean the executive Officer in the case of a Gram panchayat or group of Gram Panchayats and if there is no Executive Authority, the sarpanch of Gram Panchayat. It is not denied that Station Ghanpur Gram Panchayat has executive Officer and therefore even if an application is made to the second respondent, the same ought to have been sent to the executive Officer of the Gram Panchayat, for this reason alone, the order must meet with invalidation as one without authority. Further under Section 128 (1) of the Act, any person aggrieved by the orders of the executive authority can prefer an appeal to gram Panchayat. Under sub-section (2) of section 128 of the Act read with A. P. Gram panchayat (Second Appeal) Rules, 2000 (vide G. O. Ms. No. 139, dated 18. 4. 2000), a second appeal would lie to the District panchayat Officer, against an appeal under section 128 (1) of the Act. As the second appellate authority exercised the power denying the petitioner s right of filing appeal, the impugned order cannot be sustained and the same is accordingly set aside. It shall however open to the respondents 3 to 5 or the petitioner to approach the Executive Officer of Station ghanpur Gram Panchayat for appropriate orders in accordance with Rule 9 of the rules referred to hereinabove. ( 5 ) THE writ petition, subject to the above observations, is allowed.