SOORISETHI NOOKA RAJU Vs. VISAKHAPATNAM

JUDGEMENT

(1.) The respondent is unrepresented. This appeal is disposed of without hearing the respondent. The appellant is the owner of residential premises bearing Door No. 54-3-9, Isukathota, Visakhapatnam. The house bears assessment No. 42542. The appellant was paying tax at Rs. 442/- per half year. The tax was enhanced from time to time and ultimately to Rs. 3,474/-. When he preferred Tax Appeal No. 71 of 2001 before the Principal Senior Civil Judge, Visakhapatnam, the tax was reduced to Rs. 3,104/-. Assailing the same, appellant preferred this second appeal.

(2.) The tax was enhanced from Rs. 442/- to Rs. 1,260/- per half year for the year 1993-94. The appellant preferred a revision before the Commissioner of Visakhaptnam Municipal Corporation-respondent. Without considering and without disposing the revision petition, the tax was further enhanced to Rs. 2,520/- per half year. The appellant once again applied to the respondent by preferring a revision.

(3.) It is claimed that the respondent reduced the tax to Rs. 1,991/- (sic) from 1993-94, although the demand for 1993-94 was Rs. 1,260/- only. Aggrieved by the same, the appellant once again preferred revision before the respondent for a direction to the concerned authorities to refix the tax rationally from 1993-94 onwards. While things stood thus, the appellant received a demand notice dated 27.9.2000 enhancing the tax from Rs. 1,991/- to Rs. 17,806/-. Thereafter, the appellant filed a revision in RP No. 43 of 2000/A9 before the respondent. The appellant was called by the authorities for an enquiry. However, without considering the case of the appellant, tax was fixed at Rs. 3,474/- per half year and the revision was accordingly disposed of.