THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.83 OF 2005 JUDGMENT: The Civil Miscellaneous Second Appeal is filed against the order in T.A.No.469 of 2001 passed by the Principal Senior Civil Judge, Visakhapatnam whereunder the Tax Appeal filed by the appellant herein was dismissed. The appellant is said to be owner of a building and the tax was enhanced fixing the same at Rs.48,753/-. At the time of filing of the appeal, the tax was not deposited and in fact by the date of hearing of the appeal also the tax was not deposited. Therefore, taking into consideration the provisions of Section 282(2)(d) of the Hyderabad Municipal Corporation Act the lower court has dismissed the appeal as not maintainable. Therefore, in view of the above circumstances the order of the lower court cannot be said to be at fault. But, however, the learned counsel for the appellant submits in a batch of Civil Appeal No. of 2005 arising out of SLP(Civil) No.11249 of 2004, the Hon’ble Supreme Court has directed an opportunity to be given for hearing of the “objections”. It was clarified in the above judgment that if the assessees have not filed any objections or revisions the assessees will not have any opportunity to file fresh “objections” before the Commissioner. In view of the circumstances of the case, as there was no proper presentation of the appeal, the present appeal is also liable to be dismissed. Accordingly, the Civil Miscellaneous Second Appeal is dismissed. No costs. _______________________ N.R.L.NAGESWARA RAO,J 22-06-2011 TSNR