THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.186 OF 2005 JUDGMENT: The Civil Miscellaneous Second Appeal is filed against the order in T.A.No.165 of 2002 passed by the Principal Senior Civil Judge, Visakhapatnam whereunder the appellant have challenged the Annual Rental Value (ARV) fixed by the respondent-Visakhapatnam Municipal Corporation. The appeal was disposed off on the ground that the provisions under Section 282(2)(d) of the Hyderabad Municipal Corporation Act are not complied with. The learned counsel for the appellant contends that the provisions under Section 282(2)(d) have no bearing since the tax was assessed for the first time under the Act which is challenged by the appellant. It is also further represented by the counsel for the appellant that half of the tax has been deposited pursuant to the orders of this court, dated 24-06-2005. Therefore, in view of the above circumstances and taking into consideration the plea of the appellant, the balance of the tax shall be deposited by the appellant before the Commissioner, Visakhapatnam Municipal Corporation within four(4) weeks from today and the objections of the appellant shall be disposed off by the Commissioner, Visakhapatnam Municipal Corporation, according to law. Accordingly, the Civil Miscellaneous Second Appeal is allowed. It is needless to say that any deposit made shall be subject to the result of the objections to be decided by the Commissioner. No costs. _______________________ N.R.L.NAGESWARA RAO,J 22-06-2011 Note:- Issue CC within One week. (B/O) TSNR