HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.No.57 of 2005 Dated 30TH August, 2011 Between: Mrs.Zalbunnisa Begum .. APPELLANT A N D The Visakhapatnam Municipal Corporation, rep. by its Commissioner, Assilmetta Junction, Visakhapatnam and another .. RESPONDENTS This Court made the following: JUDGMENT: This C.M.S.A. is filed against the judgment dated 28-09-2004 in T.A.No.186 of 2001 on the file of the Principal Senior Civil Judge, Visakhapatnam, whereunder the appellant herein has challenged the enhancement of the tax. 2. In this case the appellant herein is said to be the owner of the building and the Municipal Corporation has issued a show cause notice for enhancement of the tax by increasing the rental values. A notice dated 28-09-2000 was given considering the plinth area and also the age of the building and enhanced the monthly rental value to Rs.21,611/- as the half yearly tax and the earlier was Rs.4,432.20 paise. As against that the appellant herein has preferred R.P. and on 25-06-2001 an endorsement taken by the respondent to the effect that the R.P. has been disposed of and confirmed the annual rental value and also the half yearly tax at Rs.21,611/- with effect from 01-04-2000. 3. Aggrieved by the said order, the appeal was filed before the Principal Senior Civil Judge, Visakhapatnam. The Principal Senior Civil Judge considering Section 282 (2) (d) of Hyderabad Municipal Corporations Act (for short, “the Act”) and also judgment of Supreme Court reported in AIR 1992 S.C. 2279 and also the judgment of this Court in 2002 (1) ALD 861 found that as the appellant has not deposited the disputed amount even before hearing of the appeal the appeal is not maintainable and accordingly, dismissed the appeal. 4. The learned counsel for the appellant contends that the application of Section 282 (2) (d) of the Act is not warranted in this case since the appellant was challenged the procedure of the imposition of the tax by the corporation and therefore, the appellant need not deposit the said amount. It is not in dispute that under Section 282 (2) (d) of the Act an appeal is provided under the statute and certain restrictions are provided for entertainment of the appeal. If it is a case of enhancement of the tax under Section 282 (2) (d) of the Act the disputed tax has to be deposited before final hearing disposal of the appeal by the appellant before the appellate Court. 5. In fact in this case as can be seen from paragraph No.14 of the judgment of the lower Court an undertaking was given by the appellant that the disputed tax will be deposited before the hearing of the appeal but it was not done so. But however, that the contention of the learned counsel for the appellant that what was question before the lower Court is not the tax and it is only a question of issue of show cause notice and following of the provisions of the Corporation Act in assessing the rental value and the fixation of the tax. I am not able to accept this contention of the appellant since the appeal is filed against the order in R.P.No.152 of 2000, wherein the clear order of dismissal of the objections and confirmation of the earlier annual rental value enhanced by the corporation and the enhanced tax has been confirmed. Therefore, virtually what was challenged by the appellant is the enhancement of the tax on the basis of the enhancement of the rental values under Section 282 (2) (d) of the Act. 6. However, after holding that the appeal is properly filed the appellate Court can consider whether the mandatory provisions of the Act in fixation of the rent have been followed or not or whether the annual rental value of the building has been properly fixed or not. Therefore, from the material available on record the lower Court was right in holding that for non-compliance of Section 282 (2) (d) of the Act, the appeal is not maintainable. Hence, I find no merits in the appeal. 7. Accordingly, the appeal is dismissed. There shall be no order as to costs. ___________________________________ JUSTICE N.R.L. NAGESWARA RAO August 30, 2011 PN HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.No.57 of 2005 August 30, 2011 PN