THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.223 OF 2004 JUDGMENT: The Civil Miscellaneous Second Appeal is filed against the order in M.A.No.76 of 2001 passed by the Chief Judge, City Small Causes Court, Hyderabad whereunder the enhancement of the tax proposed by the respondent considering the Annual Rental Value was challenged and the lower court passed an order fixing the Monthly Rental Value @ 1.20 paise in respect of the commercial area of the hospital and Rs.0.60 paise per square foot in respect of the residential area w.e.f.01-04-1997. According to the counsel for the appellant, earlier the Annual Rental Value (ARV) was only Rs.3,600/- but it has been abnormally enhanced and yearly tax was also raised from Rs.2,100/- to Rs.91,861/- without any basis and it is illegal. According to the counsel for the appellant, for the subsequent assessments made by the Corporation or Municipalities, the Government has issued directions that in no case the enhancement shall be more than 100% of the existing ARV and in fact as can be seen from the order of the lower court, there was a self assessment made by the appellant whereunder for the years 1999-2000, the tax was assessed @ Rs.1/- per square foot by the appellant. Therefore, in view of the above circumstances, the counsel for the appellant pleads that fixing of the tax @ Rs.1.20 p.s.f for the commercial purpose and that too when the hospital was being run serving the poor people and also part of it is a residential, is on a higher side and therefore the abnormal increase cannot be sustained. In view of the submissions of the counsel for the appellant and taking into consideration the fact the self-assessment itself shows that the M.R.V was fixed at Rs.1/- per square foot, I feel it will be just and reasonable to fix the M.R.V.@ Rs.1/- p.s.f in respect of the hospital area and sofar as the residential area is concerned, the tax fixed at Rs.0.60 paise by the lower court is confirmed. Accordingly, the order of the lower court is modified in respect of the Monthly Rental Value at Rs.1/- per square foot in stead of Rs.1.20 p.s. per square foot. The C.M.S.A is allowed in part. The order of the lower court is modified in respect of the Monthly Rental Value at Rs.1/- per square foot in stead of Rs.1.20 p.s. per square foot. No costs. _______________________ N.R.L.NAGESWARA RAO,J 20-06-2011 TSNR