WP(C) 3943/2009 BEFORE HON’BLE MR. JUSTICE H.N. SARMA Heard Mr. B. Rahman, learned counsel for the petitioner. The subject matter of challenge in this writ petition is the settlement of Tetel iguri Parghat by the Mayang Anchalik Panchayat for the period 2009-2010 by the i mpugned order dated 30.6.2009 neglecting the higher bid of Rs. 5,575.00/- offere d by him. The ghat has been settled in favour of respondent No. 6 at his lower b id value of Rs. 4,705/- offered by him. It is contented on behalf of the petitio ner that before passing of the impugned order of settlement in favour of respond ent No. 6, no prior approval from the Government was taken in terms of Rule 47(1 0) of Assam Panchayat Financial Rules, 2002 as well as Section 105 of Assam Panc hayat Act, 1994. It is submitted by Mr. Rahman that although the tender submitted by the petitio ner is complete in all respects but in remarks column it has been earmarked by t he respondents that his tender has been shown incomplete. It is further contende d that to challenge the impugned order of settlement, the petitioner has filed a n appeal dated 13.7.2009 before the Commissioner and Secretary to the Government of Assam, Panchayat and Rural Development Department under Section 137 of the P anchayat Act, and the same has not been disposed of by the said authority. Upon hearing the learned counsel for the petitioner as well as learned State cou nsel and as agreed to by the parties, this writ petition is disposed of at the m otion stage itself with direction to the respondent No. 1 herein that the appeal so filed by the petitioner shall be taken up for disposal after considering the entire facts and circumstances of the case and addressing the point raised by t he petitioner and dispose of the same by making a speaking order. While disposin g the appeal, the respondent No. 1 shall take note of the provisions of Sections 105, 106, 109 as well as Rule 47(10) of Assam Panchayat Financial Rules, 2002, as indicated hereinabove. The aforesaid appeal should be disposed of expeditiously preferably within a per iod of three weeks from the date of receipt of the certified copy of this order. The petitioner will be entitled to submit certified copy of this order to be pr oduced by the petitioner to the respondents and the respondent authorities shall act thereon in accordance with law.