THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No. 1 of 2003 DATE: 06-07-2011 Between: Smt.P.Usha Kiran .. Appellant And Visakhapatnam Municipal Corporation, Visakhapatnam, rep. by its Commissioner. .. Respondent THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No. 1 of 2003 JUDGMENT: The appeal is filed against the order dated 30.09.2002 in T.A. No.38 of 2001 on the file of the Principal Senior Civil Judge, Visakhapatnam questioning the enhancement of the tax for the building of the appellant. It appears that originally the tax was enhanced from Rs.510/- to Rs.14,967/- and the appellant is said to have filed the revision and it was reduced to Rs.10,613/- and questioning the same the appeal was filed. The appeal was dismissed on the ground that the differential tax was not paid as per Section 282 (2) (d) of the Hyderabad Municipal Corporation Act (for short “the Act”) and consequently the appeal is maintainable, but however, a further reduction is given and tax was fixed at Rs.9,500/-. In fact, learned counsel for the appellant contends that a sum of Rs.34,713/- was paid towards half yearly tax from 1st October, 2000 to 31st March, 2001 and a challan receipt was filed before the lower Court and it was not considered. The copy of the challan is filed. Therefore, in view of the circumstances, the judgment of the lower Court is set aside and the matter is remanded to the lower Court to verify about the payment of the enhanced tax complying with the provisions under Section 282(2)(d) of the Act and thereafter decide the matter on merits. The appellant is also directed to file any other documents required to prove the payment of the disputed tax as necessitated under Section 282(2)(d) of the Act. Accordingly, the appeal is allowed and the matter is remanded to the lower Court, which shall dispose of the same within a period of three months from the date of receipt of the order. No costs. ________________________ N.R.L.NAGESWARA RAO, J 06-07-2011 MR THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No. 1 of 2003 DATE: 06-07-2011 MR