THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.NO.8 OF 2009 JUDGMENT:- The appeal is filed by the Municipal Corporation of Vijayawada questioning the order passed by the Principal Senior Civil Judge, Vijayawada directing the payment of tax enhanced from 01-04-2007 instead of 01-04-2007 claimed by the appellant. The Corporation intended to enhance the tax and it was challenged in the Senior Civil Judge’s Court and the matter was carried up to Supreme Court and the Supreme Court held that in case of objections were filed are not decided, the Commissioner shall dispose of the same and the assessment books shall be made available and thereafter a notice dated February-2007 is said to have been given demanding enhancement of tax from 01-04-2001. Against that, the owners filed the appeals and the lower court has found that the Corporation acted in accordance with the directions of the Supreme Court of India and an opportunity was given to file objections and after considering the objections only the order was passed. Therefore, confirmed the enhancement of the tax. But, however, the lower court relying upon the judgment reported in 1970 ALT 134 ordered payment of the tax only from 01-04-2007. The learned Standing Counsel claims that the enhancement of tax was demanded in February 2007 which was challenged pertains to the year of revision of 2001 and the delay in passing the order was due to the litigation and however after following the formalities and the directions of the Supreme Court, the tax was enhanced and it is to be effective from the year 2001 and therefore the tax has to be paid from such a date. Evidently, the earlier enhancement of the tax made by the appellant herein was challenged and the Supreme Court has given directions to the appellant to follow the procedure and then determine the tax. Therefore, it clearly goes to show that the earlier tax that was proposed was not confirmed and the appellant was directed to consider the objections and pass the order. It is needless to say that under the scheme of the Corporation Act, without following the procedure any enhancement will not be effective. It is the duty of the Corporation to make the assessment books available and also pass orders after receiving the objections and then only the tax becomes effective and recoverable. This is precisely what was laid down in the decision reported in Himayatnagar Rate Payers Association Vs. Municipal Corporation of Hyderabad([1]) and the lower court has applied the same principle and the learned Standing Counsel could not show anything to the contrary and therefore in view of the above circumstances I do not find any merits in these appeals to interfere with the order of the lower court. There is no ground of violation of any statutory provisions or legal aspect calling for interferences in the appeal. Accordingly, the appeal is liable to be dismissed. Accordingly, Civil Miscellaneous Second Appeal is dismissed. No costs. _______________________ N.R.L. NĀGESWARA RĀO,J 23-08-2011 TSNR [1] 1970(2) ALT 134