The court disposed of these appeals by referring to its previous order granting time to deposit enhanced tax to hear the matter afresh on merits, applying the same directions to the present cases.
Appellants granted four weeks to deposit enhanced tax; underlying Tax Appeals to be heard afresh on merits upon proof of deposit.
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The Hon’ble Sri Justice C.V.Nagarjuna Reddy
Civil Miscellaneous Second Appeal Nos.25 & 26 of 2014
Dated 18.09.2014
Between:
CMSA.No.25/14 S.Satyanarayana Raju CMSA.No.26/14 S.Chandravathi
…Appellant
…Appellant
And
Greater Visakhapatnam Municipal Corporation, Tenneti Bhavan, Asil Metta, Visakhapatnam City, Visakhapatnam District rep. by its Commissioner.
…Respondent
Counsel for the petitioner: Mr.B.Vijaysen Reddy Counsel for the respondent: Mr.S.Lakshmi Narayana Reddy,
SC for Corporation
The Court made the following:
Common Order:
These two Civil Miscellaneous Second Appeals (CMSAs) are filed against similar but separate Orders, dated 29-03-2014, in Tax Appeal Nos.157 of 2011 and 159 of 2011 respectively.
At the hearing, it has come out that this Court has disposed of identical cases and one such case is CMSA No.19 of 2014 disposed of by Order, dated 07-08-2014. The said Order, inter alia reads as under:
“In order to give one more opportunity to the appellant, I deem it appropriate that the Tax Appeal is heard afresh subject to his depositing the enhanced tax with the Commissioner of the respondent within four weeks from today. Since the Principal Senior Civil Judge at Visakhapatnam, has expressed his view, on merits, the District Judge, Visakhapatnam, is directed to allot the Tax Appeal to another Senior Civil Judge’s Court at Visakhapatnam. The Court, to which the Tax Appeal is allotted, shall not be influenced by the findings rendered in Judgment, dated 29-03-2014, in Tax Appeal No.163 of 2011. On the appellant filing proof of such deposit within the stipulated time, the Tax Appeal shall be heard afresh and disposed of on merits. CMSA is disposed of accordingly.”
These CMSAs are also disposed of in terms of the above reproduced order with the variation that four weeks’ time for deposit of the enhanced tax with the Commissioner of the respondent will commence from today.
As a sequel, CMSAMP.Nos.47 and 48 of 2014, filed by the petitioners for interim relief, are disposed of as infructuous.
______________________ (C.V.Nagarjuna Reddy, J)
Dt: 18th September, 2014 LUR
S.Satyanarayana Raju
S.Chandravathi
Greater Visakhapatnam Municipal Corporation
C.V.Nagarjuna Reddy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
