THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.Nos. 3 and 4 of 2006 DATE: 29-06-2011 C.M.S.A.No. 3 of 2006 Between: Mohd. Azam Ali .. Appellant And Municipal Corporation of Hyderabad .. Respondent C.M.S.A.No. 4 of 2006 Between: Mohd. Asif Ali .. Appellant And Municipal Corporation of Hyderabad .. Respondent THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.Nos. 3 and 4 of 2006 COMMON JUDGMENT: The CMSAs arise out of the order passed by the Chief Judge, City Small Causes Court, Hyderabad whereunder the appellants have questioned the enhancement of the tax issued under order dated 05.03.2004. The lower appellate Court has considered the objections and confirmed the rental value and enhancement of the tax. As can be seen from the record, the respective appeals are filed before the Chief Judge, City Small Causes Court, Hyderabad only against the notice of enhancement, there is nothing on record to show that the appellants have followed the remedy available under Section 221 of the Hyderabad Municipal Corporations Act, 1955 (for short “the Act”) wherein the objection has to be raised before the Commissioner. As per Section 282 (2)(d) of the Act an appeal lies only after availing the remedy before the Commissioner of the Hyderabad Municipal Corporation. But in this case, there is no order passed by the Commissioner by allowing or disallowing the claim of the appellants. Since there is no order, which is appealable under Section 282(2)(d) of the Act, the appeal before the lower Court itself is not maintainable and consequently the Second Appeal is not maintainable. If the appellants have already submitted the objections to the enhancement, they are at liberty to make further submission of objections to the Commissioner, Hyderabad Municipal Corporation for a decision on their respective objections at an early date and the Commissioner, Hyderabad Municipal Corporation shall dispose of the same within six weeks from the date of representation. With the above observation, the appeal is disposed of. No costs. ________________________ N.R.L.NAGESWARA RAO, J 29-06-2011 Note: Issue cc in one week B/o MR THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.Nos. 3 and 4 of 2006 DATE: 29-06-2011 MR