HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.No.43 of 2006 Dated 30TH August, 2011 Between: Smt. T. Laxmi Bai .. APPELLANT A N D Municipal Corporation of Hyderabad, rep. by its Commissioner, Tank Bund Road, Hyderabad and another .. RESPONDENTS This Court made the following: JUDGMENT: This C.M.S.A. is filed against the order dated 25-02-2006 in M.A.No.59 of 2005 on the file of the Chief Judge, City Small Causes Court, Hyderabad, questioning the enhancement of tax. 2. The appellant is the owner of the building situated at Chaderghat in Hyderabad, and as against the enhancement of the tax the appellant already filed M.A.No.119 of 2001 and the learned Chief Judge in the judgment dated 20-01-2004 directed the corporation to fix the monthly rental value at rupees 0.70 paise with effect from 01-04-2000. Accordingly, the rental value was fixed by the respondent-corporation. But however, the tax was fixed at 30% on the annual rental value. 3. According to the appellant herein, the building was constructed nearly 35 years ago and under Section 199 of the Hyderabad Municipal Corporations Act, 1955 (for short, ‘the Act’) the fixation of the tax shall be not less than 15% and not more than 30%. In this case the corporation has excessively determined 30% of the rental value. 4. The learned Chief Judge felt that taking into consideration the age of the building the fixation of 30% of the rental value as tax is at higher side and exercised the discretion and reduced it to 20%. It is only a pure question of discretion exercised by the lower Court and there are no grounds to interfere with the discretion exercised by the lower Court. Even as per Section 199 of the Act 15% to 30% margin is given for enhancement of the tax. Therefore, there are no merits in the appeal. 5. 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.43 of 2006 August 30, 2011 PN