HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.No.272 OF 2005 Dated 30TH June, 2011 Between: St. Francis Girls High School, Secunderabad, rep. by its Correspondent sister Valeria D’ Silva .. APPELLANT A N D The Additional Commissioner, Municipal Corporation of Hyderabad, Secunderabad division .. RESPONDENT This Court made the following: JUDGMENT: This C.M.S.A. is filed against the judgment dated 01-03-2005 in M.A.No.94 of 2002 on the file of the Chief Judge, City Small Causes Court, Hyderabad, wherein a notice for enhancement of tax has been questioned by the appellant and the appeal was allowed in part directing the corporation to fix the rental value at Rs.1.50 Ps. per Sq. feet and also for services at 15% per annum. 2. Evidently, as contemplated under Section 221 of the Greater Hyderabad Municipal Corporation Act, 1955 (for short, ‘the Act’) the appellant has not filed complaint or objections before the Commissioner and under Section 282 (2)(b) of the Act unless such complaint is filed and dispose of no appeal lies to the authority. 3. Therefore, in view of the above circumstances, the appeal before the lower Court itself is not maintainable and consequently the Second Appeal itself is not maintainable and there are no points to be decided. 4. Accordingly, the appeal is dismissed. There shall be no order as to costs. ___________________________________ JUSTICE N.R.L. NAGESWARA RAO June 30, 2011 Pn HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.No.272 OF 2005 June 30, 2011 Pn