This batch of civil miscellaneous second appeals arises out of separate but identical orders dated 19.11.2012 in MA Nos.27, 28, 30, 31 and 34 to 53 of 2011 on the file of the learned Chief Judge, City Small Causes Court, Hyderabad.

2. In all the cases, common issue arises for adjudication, namely; whether the respondent is entitled to exemption from payment of tax to the appellants, under Section 202(1)(bb) of the Greater Hyderabad Municipal Corporation Act, 1955 (for short 'the Act').

3. It is the pleaded case of the respondent that it is running educational institutions such as Junior Colleges, Degree Colleges and P.G. Colleges. It has approached the State Government for exemption from payment of property tax to the appellants. The respondent has relied upon Section 202(1)(bb) of the Act for exemption from payment of the property tax. Pending the representation of the respondent, the Government appeared to have issued instructions to the appellants not to collect the property tax. When the appellants have issued demand notices in respect of separate buildings owned by the respondent, it has approached the lower Court by filing separate appeals questioning the validity of