HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO Dated 30TH August, 2011 C.M.S.A.No.1 of 2006 Between: Master Umang Gupta and another .. APPELLANTS A N D The Commissioner, Municipal Corporation of Hyderabad, Tank Bund, Hyderabad .. RESPONDENT C.M.S.A.No.2 of 2006 Between: Smt.Premalatha and another .. APPELLANTS A N D The Commissioner, Municipal Corporation of Hyderabad, Tank Bund, Hyderabad .. RESPONDENT This Court made the following: COMMON JUDGMENT: These appeals are filed against the orders dated 25-10-2005 in M.A.No.86 of 2004 and 87 of 2004 on the file of the Chief Judge, City Small Causes Court, Hyderabad, questioning the enhancement of municipal tax. 2. Evidently, the rental value arrived by the corporation and also the lower Court considering the location of the building the properties goes to be used for commercial purposes. The fact that there is a trend of increase of the rental values and also the several amenities provided by the Municipal Corporation are not in dispute. The appellant could not produce any other material as to how the rental value arrived at by the Municipal Corporation is excessive. 3. Taking into consideration the location of the premises and also the reasons given by the learned Chief Judge, the matter being one question of fact, it does not involve any substantial question of law and there are no grounds to interfere with the order of the lower Court confirming the tax imposed by the corporation. 4. Accordingly, the appeals are 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.Nos.1 and 2 of 2006 August 30, 2011 PN