HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.No.9 OF 2007 JUDGMENT: The second appeal is filed against the judgment in T.A.No.131 of 2001 on the file of Principal Senior Civil Judge, Visakhapatnam in R.P.No.103 of 2000 on the file of Commissioner, Visakhapatnam Municipal Corporation, Visakhapatnam, where-under the enhancement of the tax by the Municipal Corporation, Visakhapatnam was questioned and the learned Principal Senior Civil Judge, Visakhapatnam after considering the contentions of the parties elaborately, finding that the reasons are not there in the assessment order remanded the matter for fresh determination of the tax by the Commissioner. However, it is the grievance of the appellant that the order of the lower appellate Court shows that the assessment of the property tax itself is bad and cannot be accepted and therefore, the same is liable to be set aside, and also held that the assessment is made in accordance with the provisions of the Act, according to the learned counsel for the appellant, this finding of the lower appellate Court is not warranted and an opportunity may be given to the appellant to show as to how the assessment arrived at by the Corporation is not valid. 2. Therefore, in view of the above circumstances, the Commissioner is to consider all the objections with regard to the assessment of the tax and also the enhancement keeping in view the provisions of the Hyderabad Municipal Corporation Act. The appellant has already filed the objections with regard to the assessment also and therefore, the reasons should also be given by the Commissioner. Apart from considering the order of the remand passed by the lower appellate Court, the respondent also shall consider the other objections with regard to validity of the assessment keeping in view the provisions of the Hyderabad Municipal Corporation Act and give a final order about the imposition of the tax. 3. Accordingly, the Civil Miscellaneous Second Appeal is allowed. There shall be no order as to costs. _________________________ N.R.L. NAGESWARA RAO, J Date:06.09.2011 INL