HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.No.135 OF 2005 Dated 28TH June, 2011 Between: V. Suresh Kumar Reddy .. APPELLANT A N D The Commissioner, Municipal Corporation of Hyderabad, Hyderabad division. .. RESPONDENT This Court made the following: HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.NO.135 OF 2005 JUDGMENT: This C.M.S.A. is filed against the judgment dated 29-03-2005 in M.A.No.42 of 2003 on the file of the Chief Judge, City Small Causes Court, Hyderabad, wherein a letter of enhancement of tax was questioned by the appellant and the learned Chief Judge has reduced it partly. 2. The contention of the appellant herein is that there are several questions about the legality of the taxing were raised before the lower appellate Court but they were not considered. However, for the purpose of decision in this appeal, I do not want to go into the other aspects raised by the learned counsel for the appellant for the simple reason that as can be seen from the order of the lower Court the appeal has been filed straightaway after issue of the enhancement letter. Under Section 282 of the Greater Hyderabad Municipal Corporation Act, 1955 (for short, ‘the Act’) the appeal lies to the Chief Judge only after complaint has been previously been made by the appellant under Section 221 of the Act and such complaint has been disposed of. 3. In fact, the material on record does not show the filing of any such complaint or the disposal of the same by the Municipal Commissioner under Section 282 (2)(b) of the Act. Without such decision no appeal lies. But however, the learned counsel for the appellant submits that a complaint has been made but it was not disposed of. 4. Therefore, in view of the above circumstances, the appeal before the lower Court itself is not maintainable and consequently the Second Appeal is not maintainable. But however, the appellant is at liberty to file objections with regard to the enhancement, if any, within a period of 30 days, if not already filed and the Commissioner shall dispose of the objections keeping in view of the contentions of the appellant. 5. With the above direction, the appeal is disposed of. There shall be no order as to costs. ___________________________________ JUSTICE N.R.L. NAGESWARA RAO June 28, 2011 Pn HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.No.135 OF 2005 June 28, 2011 Pn