THE HON'BLE SRI JUSTICE B.PRAKASH RAO SECOND APPEAL NO.199 OF 2010 JUDGMENT: Heard both the sides. This appeal is at the instance of the unsuccessful plaintiff, who filed O.S.No.174 of 2005 on the file of the III Additional Senior Civil Judge (FTC), Guntur, for declaration of tax, as illegal and void and for refund of excess amount collected and also for consequential injunction. The trial Court dismissed the said suit on 12.08.2009 and aggrieved by the same, the plaintiff filed A.S.No.372 of 2009 on the file of the III Additional District Judge, Guntur. The lower appellate Court also dismissed the appeal on 16.12.2009. Aggrieved by the same, the present Second Appeal is filed. Though several contentions are sought to be urged on behalf of the appellant-plaintiff in regard to the correctness of the levy, ultimately it boiled down to the main disputes as sought to be raised by the appellant in regard to the plinth area, which is liable and consequent assessment thereon. Further, it is also made clear by the learned counsel on either side that there is no challenge in regard to the decision taken by the Corporation for the overall enhancement of the tax. Hence, unless the last challenge is made either in the present suit or by availing such other remedies available under law, it is not open for the appellant-plaintiff to raise any plea in regard to the very levy itself. Since the main dispute centers around the assessment depending on the expenditure and plinth area as such of the house, which is in question, it is felt desirable that an opportunity should be given to the appellant herein to approach the respondent-Corporation by filing proper application by pointing out all the aspects for re- determination of tax, vis-à-vis, the plinth area. Otherwise, having considered the submissions made and on perusal of the material available on record and especially in view of the concurrent findings of both the Courts below, I do not find any warrant to interfere with the judgments of both the Courts below in exercise of power under Section 100 of the Code of Civil Procedure, 1908, since no question of law nor substantial question of law arises. The Second Appeal is, accordingly, dismissed. However, it is made clear that the appellant-plaintiff shall be given an opportunity to file appropriate application and material in support, within a period of one {1} month from today and on receipt, the respondent-Corporation is directed to consider the same by holding appropriate enquiry, after giving due notice and opportunity to the appellant and pass orders in accordance with law, within a period of three {3} months from the date of such receipt. It is needless to mention that till the final orders are passed in pursuance of such an application, the recovery may not be undertaken by the respondent-Corporation. No costs. _________________ (B.PRAKASH RAO, J) 6th August 2010 RRB