THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No.275 of 2005 ORDER: The appeal is filed against the judgment dated 01.07.2005 in T.A.No.400 of 2001 in which the enhancement of the tax to Rs.2435/- for half year in respect of the residential house was challenged. The revision before the Commissioner was also dismissed. The learned Senior Civil Judge found that under Section 282 (2) (d) of the Hyderabad Municipal Corporation Act, the tax, which was demanded has to be deposited before the Commissioner and referring to several decisions found that when such deposit is not made, the appeal itself is not maintainable and consequently, dismissed the appeal, as it was not properly presented. Learned counsel for the appellant submits that half of the tax was paid by virtue of a DD on 12.10.2004 and this fact was not noticed by the lower appellate Court. But, however, it is to be seen that this deposit is also after the filing of the appeal. If in case there is an order of stay by the lower court and if there is a direction to deposit half of the tax, then this deposit can be taken as valid deposit. But, however, in this case there is no plea or material to show that at the time of admitting the appeal the Court has granted stay of collection of the tax and directed only half of the amount to be deposited. In the absence of such material and plea on behalf of the appellant, the deposit of half of the amount demanded cannot be taken as compliance with the provisions of Section 282 (2) (d) of the Hyderabad Municipal Corporation Act and the learned Senior Civil Judge elaborately dealt with the matter and found the appeal is not maintainable. I do not find any infirmity in the judgment of the lower appellate court and accordingly the appeal is dismissed. No costs. N.R.L.NAGESWARA RAO,J Dt. 24.06.2011 lvl THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No. 275 of 2005 Dt. 24.06.2011