Judgment :- The present writ petition is filed challenging the impugned order passed by the 2nd respondent, District Collector, Erode, in Na.Ka.No.34927/X2/2002 dated 27.12.2003. 2. As per the Section 167(4) of the Tamil Nadu Panchayats Act, 1994, the Local Cess collected in every Panchayat Development Block, are allocated to the concerned village funds and the same is also utilized by the Village Panchyat for the benefit of developmental work, like, construction of drainage channel and also carrying out repair works in the village. Since there was a vast extent of Blue Metal quarry available in R.S.No.667/1 in Nanjai Uthukali Village Panchayat, the respondents after collecting the Local Cess, Cess Surcharge, apart from Seigneours Fees, credited 20% of the proceeds from the amount collected as Local Cess in the petitioners village panchayat account.Subsequent to that, the 1st respondent sanctioned a sum of Rs.2,04,000/-by order dated 27.03.2003.After the receipt of the above said amount, the petitioners panchayat passed a resolution to utilise the above said funds for various developmental works in the petitioners village panchayat, like, construction of drainage channel and carrying out the repair works in the village, etc. After releasing the above said amount to the panchayat for the developmental activities, the 2nd respondent, by impugned order dated 27.12.2003 passed in Na.Ka.No.34927/ X2/2002, directed the 1st respondent, the Assistant Director, Rural Development, Erode District, to get back the money already allocated to the petitioners panchayat, so that the same could be handed over to one Muthugoundanpalayam Village Panchayat, on the ground that the amount has been wrongly given to the petitioners panchayat, since the same was meant for another village, namley, Muthugoundapalayam Village Panchayat. 3. 3. The petitioner being the President of the Nanjai Uthukali Village Panchayat, filed the present writ petition challenging the impugned order dated 27.12.2003 on the ground that the amount sanctioned to the petitioners panchayat in respect of various quarries comprised in Survey Nos.330, 331, 326 and 335.The only contention raised by the petitioner in the present writ petition is that, after the allocation of the amount of Rs.2,04,000/- to the petitioners village account, the petitioners village panchayat passed a resolution on 25.10.2003 informing the respondents that the above said amount has been sanctioned to their Panchayat for the quarries comprised in Survey Nos.667/1, to which the petitioner is legally entitled to and after the above said resolution, the petitioners panchayat also sent a communication to the authorities concerned to reconsider the order and requesting them not to withdraw the amount sanctioned to the petitioners panchayat. In respect of resolution passed by the petitioners panchayat and subsequent communication sent to the concerned authorities requesting them to reconsider the order dated 27.12.2003, the 2nd respondent has passed the order, which is in total violation of principles of natural justice and on that basis, prayed for setting aside the impugned order by allowing the present writ petition. 4. Learned Government Advocate appearing for the respondents submits that the 2nd respondent has allotted a sum of Rs.2,04,000/-in favour of the petitioners panchayat by order dated 27.03.2003 by way of Demand Draft .Immediately after coming to know that the said amount has been wrongly credited to the petitioners panchayat account, a communication dated 12.06.2003, was immediately sent to the District Collector, stating that the amount has been wrongly sent to the petitioners panchayat and on the basis of the said communication, the 2nd respondent also sent a letter asking the petitioners panchayat not to use the allotted amount and return the same to the 2nd respondent.In spite of the above said communication sent to the petitioner, the petitioners panchayat has utilised the money and since the said amount is due to be paid to the Muthugoundanpalaym Village Panchyat for the reason that the quarries are situated in Survey Nos.330, 331, 326 and 335, which are falling within Muthugoundanpalaym Village Panchyat, the stand taken by the petitioner cannot be accepted and the writ petition should be dismissed. 5. 5. No doubt, an enquiry was conducted to find out whether the quarries in S.Nos.330, 331, 326 and 335, are belonging to the petitioners Village Panchyat or Muthugoundanpalaym Village Panchyat. In the said enquiry, the Village Administrative Officer, after proper enquiry, has submitted a report stating that the quarries lying inS.Nos.330, 331, 326 and 335, belong to Muthugoundanpalaym Village Panchyat. Therefore, the amount of Rs.2,04,000/-, which is wrongly sent to the petitioners Village Panchyat, should have been paid to Muthugoundanpalaym Village Panchayat, since 20% of proceeds of Local Cess are legally payable to the said Panchyat. Therefore, this Court is of the considered view that the impugned order passed by the 2nd respondent cannot be found fault with. In result, the writ petition is dismissed. No Costs.