JUDGEMENT 1. The petitioner is a resident of Gram Panchayat Badgaon in the district of Siwan. A Government Primary School has to be established in the said Gram Panchayat. The Gram Panchayat took a decision to establish the School on a certain piece of land in the Gram Panchayat itself, which belonged to the petitioner. Petitioner had agreed to donate the land measuring about 2 Kathas and 1 Dhur for the said purpose. The Panchayat agreed to accept the said donation and the governing body of the Panchayat Samiti also took a decision in that regard. Petitioner filed application before the Circle Officer for being permitted to execute a deed of gift of relinquishment of title in favour of the State and sought exemption from duties and taxes in relation to for the purposes of registering the said document. The matter was recommended to higher level but apparently at the level of District Magistrate-cum-Collector, Siwan it has got stuck. 2. Petitioner apprehends that the district authorities wants the school to be established elsewhere in the Panchayat and it is because of this exemptions and permission for execution of deed as after- said is not being granted. My attention is drawn to Section 47(14) of the Bihar Panchayat Raj Act, 2006, which is quoted hereunder: (14) Education, including Primary and Secondary Schools (i) Promotion of Primary and Secondary Education; (ii) Construction, repair and maintenance of primary school buildings. 3. In my view, learned counsel for the petitioner is correct. Construction, repair and maintenance of primary school building is the sole responsibility falling within the jurisdiction of the Panchayat Samiti. If Panchayat Samiti has resolved that the primary school to be established at a particular place then no State instrumentality can change the location or choose a location independent of resolution of the Gram Panchayat. The site selection and decision to construct is all within the jurisdiction of the Panchayat and beyond the purview of the Circle Officer or for the District Collector for that matter, even if there is some other person who is ready to give land for the school, if that land is not covered by any resolution of the Gram Panchayat for the purposes of establishing the school, that donation cannot be taken note of. 4. 4. Keeping these aspects in my mind, I direct the authorities including the Collector of the District to verify these facts and if it is found that resolution have been passed and land is being donated pursuant thereto, then he would pass necessary orders exempting the deed of conveyance from imposition of taxes and duties as is provided by Government circulars in that regard. The said decision, ihe Collector would take within two weeks of production of this order before him positively and convey the same to the petitioner for further necessary action as may be called for. 5. With these observations and directions, the writ petition stands disposed of.