L.NARASIMHA REDDY
Shan Zahoor – Appellant
Versus
Vijayawada Municipal corporation, Vijayawada, Krishna Distirct – Respondent
( 1 ) THIS batch of Civil Miscellaneous Second Appeals is filed under Section 287 of the Hyderabad municipal Corporation Act (for short the act ) as extended to the Vijayawada municipal Corporation (hereinafter referred to as the Corporation ). While some of the appeals are filed by the Corporation, the others are filed by the assessees of property tax, who are either occupiers or owners of the premises within the limits of the corporation. Facts :
( 2 ) THE Corporation intended to revise the property tax for the premises within its jurisdiction, way back in the year 1993. A draft notification was issued by it on 17-2-1993. It became the subject-matter of proceedings before this Court and the hon ble Supreme Court. After the proceedings reached finality, with the order of the Supreme Court dated 23-4-2001, it resumed the steps. Another draft notification was issued on 16-4-2001. Representations were received from individuals and associations. The Corporation passed resolution dated 11-5-2001 and thereafter a final notification, contemplated under section 212 of the Act read with Hyderabad municipal Corporations (Assessment of property Tax) Rules, 1990 (in sh
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