HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.No.25 OF 2003 JUDGMENT: Perused the record. 2. The appeal is filed against the judgment in M.A.No.68 of 2002 on the file of the Chief Judge, City Small Causes Court, Hyderabad, questioning the enhancement of tax. So far as the residential building and temporary sheds are concerned, the enhancement at Rs.1/- per sft., was confirmed, but so far as non-residential properties are concerned, the Corporation fixed at the rate of Rs.8/- per sft, whereas the lower appellate Court after considering the location of the property and also the amenities, has fixed the rental value at the rate of Rs.5/- per sft. 3. It is a question of fact and the same was arrived at by the lower appellate Court by exercising its discretion. It does not call for any interference. But, however, it is the contention of the learned counsel for the appellant that under Section 202(1) (c) of the A.P. Municipal Corporations Manual and also the Article 285 of the Constitution of India, the appellant is exempted from paying of the tax. This aspect was not considered before the lower Court. 4. Therefore, in view of the above circumstances, the order of the lower appellate Court is set aside and the matter is remanded to the Chief Judge, City Small Causes Court, Hyderabad, to consider the limited question of liability of payment of the tax by the appellant and if there is any exemption available to the appellant. 5. With the above observation, the appeal is allowed and the matter is remanded to the Chief Judge, City Small Causes Court, Hyderabad. There shall be no order as to costs. _________________________ N.R.L. NAGESWARA RAO, J Date:06.09.2011 INL