THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY C.M.S.A.No.11 of 2011 JUDGMENT: The appellants are the owners of premises bearing Door No.47-13-2, Near Sankaramatham, Visakhapatnam. With effect from 01.04.2006, the Municipal Corporation has enhanced the half yearly tax fixed for the premises from Rs.11.186/- to Rs.41,126/-. The appellant filed Tax Appeal No.4 of 2007 in the Court of Principal Senior Civil Judge, Visakhapatnam. The appeal was partly allowed through judgment, dated 16.07.2009, by reducing the tax by 15%. Not being satisfied with that, the appellant filed this C.M.S.A. under Section 287 of the Hyderabad Municipal Corporation Act. Heard the learned counsel for the appellants. Though the respondent is served with notice, it has not chosen to enter appearance. This Court would certainly have gone into the merits of the matter, but for the fact that a subsequent development is said to have taken place. It appears that during the pendency of the present set of proceedings, a further revision of tax has taken place. Therefore, the C.M.S.A. has become infructuous. In case, the appellants intend to question the further enhancement, the enhancement that was effected from 01.04.2006 cannot be treated as final. It shall be open to the appellants to urge all the grounds touching upon the enhancement from 01.04.2006 and the subsequent enhancements. The C.M.S.A. is accordingly disposed of. There shall be no order as to costs. _________ 14.06.2011 Jsu THE HON’BLE SRI JUSTICE L.NARASIMHA REDDY C.M.S.A.No.11 of 2011 Date: 14.06.2011 JSU