THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No.268 of 2005 ORDER: This appeal is filed against the judgment dated 26.11.2004 in T.A.No.187 of 2001 on the file of the Principal Senior Civil Judge, Visakhapatnam. The appellant has filed the appeal before the lower appellate Court questioning the enhancement of the tax and also rateable value. The lower appellate Court applied the provisions of Section 282 (2) (d) of the Hyderabad Municipal Corporation Act and found that since the appellant has not deposited the disputed tax, the appeal is not maintainable. But, however, the counsel for the appellant filed a copy of the memo before this Court which shows that a pay order was issued in favour of the Corporation on 09.08.2004 for a sum of Rs.2232/- which is the disputed tax and the memo was also said to have been filed on 12.08.2004 before the lower appellate Court after giving notice to the standing counsel for the Municipality. Therefore, the lower appellate court has overlooked this fact and dismissed the appeal. In view of the above circumstances, without going into the merits of the case, the appeal is allowed by setting aside the judgment of the lower appellate Court and the matter is remanded to the lower appellate Court to decide afresh by taking into consideration the contention raised by the appellant. However, the lower appellate Court shall try to dispose of the appeal within a period of three months from today. Each party to bear their own costs. N.R.L.NAGESWARA RAO,J Dt. 23.06.2011 lvl THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No. 268 of 2005 Dt. 23.06.2011