THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No.3 of 2003 ORDER: The appeal is filed against the order dated 26.02.2001 in T.A.No.9 of 2000 on the file of the Principal Senior Civil Judge, Visakhapatnam whereunder the orders passed in R.P.No.4 of 2000 by the respondent enhancing the tax to Rs.19,237/- for half year from the existing tax of Rs.1576/- was questioned and the lower appellate court after considering the material on record fixed the same at the rate of Rs.15,000/- for half year. The point for consideration is whether the order of the lower appellate court is legal and sustainable? The learned counsel for the appellant contends that the order of the lower appellate court itself shows that there is no material produced by the Corporation as to the basis on which the enhancement was done. But, at the same time, it is to be noted that the lower appellate court has taken into consideration that the property is in a developed area with all amenities and also the fact remains that the rental values and also the market value of the land in that area have gone up by several times. Therefore, the enhancement of the tax by the municipality due to increase of provision of amenities is, therefore, necessitated. The lower appellate court has rightly considered the circumstances and decreased the tax and fixed it at Rs.15,000/-. Therefore, I do not find any arbitrariness in the order of the lower appellate Court calling for interference. Accordingly, the appeal is dismissed. No costs. N.R.L.NAGESWARA RAO,J Dt. 24.06.2011 lvl THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No. 3 of 2003 Dt. 24.06.2011