KOLKATA MUNICIPAL CORPORATION Vs. MONOJIT SAHA

JUDGEMENT

(1.) The challenge in this revision application is to the Judgment and order dated 8.11.2005 passed by the Ld. Municipal Assessment Tribunal Kolkata in M.A.A. No. 2285 of 2001 determining the Annual Valuation in respect of the premises No. 473/1 Lake Gardens Kolkata at Rs. 1,02,960/- w.e.f. January/2000-01 thereby allowing the appeal and modifying order dated 25.7.2001 passed by the Hearing Officer, KMC determining the Annual Valuation at Rs. 1,71,070/-.

(2.) The opposite party Monojit Saha being dissatisfied with and aggrieved by the order dated 25.7.2001 of the Hearing Officer determining the Annual Valuation at Rs. 1,71,070/-, preferred an appeal before the Ld. Municipal Assessment Tribunal. The appeal was registered as M.A.A. 2285 of 2001. By judgment dated 14.10.2003 the Ld. Municipal Assessment Tribunal Kolkata allowed the appeal and fixed the Annual Valuation of the said premises for the aforesaid period at Rs. 93312/-.

(3.) Being dissatisfied with the said determination by the Ld. Trinunal, The Kolkata Municipal Corporation (the petitioner herein) preferred a revisional application being No. C.O. 861 of 2004 in this Court. By order dated 2.3.2005 in C.O. No. 86 of 2004, the said order passed in the appeal was set aside. This Court remitted the matter to the Ld. Municipal Assessment Tribunal Kolkata to assess the valuation afresh after taking into consideration of all the facts which were required to be taken in terms of the procedure laid down in Section 174 of the Kolkata Municipal Corporation Act, 1986. This Court also directed the Municipal Assessment Tribunal Kolkata to give opportunity of hearing of both the parties and adduce further evidence, if so required and considered the materials already on record afresh. The Ld. Municipal Assessment Tribunal Kolkata, on receiving the order of this Court, heard the matter afresh and passed the order the order impugned dated 8.9.2005 whereby determined the Annual Valuation of the property at Rs. 102960/-.