of the Goa Panchayat Raj Act ('the said Act' for short). Before the Deputy Director, reliance was sought to be placed by the petitioner on two documents i.e. house tax receipt and light tax receipt for the years 2008-2009. The Deputy Director of Panchayat, relying upon the said documents, held that the structure in question was not illegal and, accordingly, dismissed the complaint. Though the Deputy Director adjudicated upon the matter on merits, there was also an observation made by him that since the Panchayat had issued a show cause notice, the panchayat had taken cognizance of the complaint made by the respondents no.1 and 2 herein and, therefore, there was no warrant to exercise powers under Section 66(5) of the said Act. Be that as it may, the matter was thereafter carried in Appeal by the complainants by filing Panchayat Appeal No.117/2010 before the Additional Director of Panchayat, Panaji, Goa. It appears that the Additional Director of Panchayat directed the B.D.O. to submit a report as regards the situation at site. The B.D.O., accordingly, submitted his report. The Additional Director of Panchayat has, by his order dated 03/08/2011, set aside the order passed by the Deputy Director on the ground that the receipts on which reliance was placed by the petitioner could not sustain the case of the petitioner that the structure in question was legal. The efficacy of the receipts was doubted by the Additional Director on the ground that the receipts were in respect of the structure bearing House No.672 whereas the structure identified by the B.D.O. in his report was a room. There was, therefore, discrepancy in the house numbers. The Additional
