THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No. 38 of 2003 DATE: 29-06-2011 Between: Vijayawada Municipal Corporation, Vijayawada, rep. by its Commissioner. .. Appellant And Nalam Satyanarayana .. Respondent THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No. 38 of 2003 JUDGMENT: The appeal is filed against the order dated 26.09.2003 in C.M.A.No.348 of 2002 on the file of the I Additional Senior Civil Judge, Vijayawada, whereunder the enhancement of the tax was questioned while finding that there are some procedural irregularities followed by the appellant herein and accepting that the enhancement of the tax is according to Statute but there was no publication as required under Section 218(2) of the A.P. Municipalities Act. The appellant was directed to give publication but, however the appeal was dismissed. The contention of the learned counsel for the appellant is that there was a publication. Therefore, on a question of fact the lower Court has held that there are no publications and it is an irregularity, which can be cured by the appellant. Therefore, as against the dismissal of the appeal filed by the respondent, the present appeal at the instance of the appellant, does not involve any question of law to be decided and that I find no merits in the appeal. Accordingly, the appeal is dismissed. No costs. ________________________ N.R.L.NAGESWARA RAO, J 29-06-2011 MR THE HON’BLE SRI JUSTICE N.R.L.NAGESWARA RAO C.M.S.A.No. 38 of 2003 DATE: 29-06-2011 MR