(1.) The instant revisional application under Article 227 of the Constitution of India is directed against the impugned order dtd. 5/7/2013 passed by the learned 1st Bench, Municipal Assessment Tribunal, Kolkata Municipal Corporation in connection with M.A. Appeal No. 2367 of 2012 which has arisen out of an order dtd. 6/11/2012 passed by the Hearing Officer (XI), Kolkata Municipal Corporation relating to fixation of annual valuation in respect of premises no. 99A, Humayun Kabir Sarani, Kolkata 700053.
(2.) The opposite party is one of the flat owners in respect of five storied building which was constructed at the premises no. 99A, Humayun Kabir Sarani after obtaining a sanctioned plan from the present petitioner. The present opposite party along with other flat owners of the said building situated at premises no. 99A approached before this petitioner/the Kolkata Municipal Corporation with a prayer for mutation of their names as owners/persons responsible to pay the municipal taxes. The names of the opposite party had been mutated by the corporation and assessee number was provided to him. Thereafter the corporation for the purpose of assessment of annual valuation of the flat served notice upon the owners/persons including this opposite party who are responsible for each flats for proposing annual valuation on the basis of reasonable rent to be faced @ Rs.3.50 per sq.ft per month for flat area and @ Rs.1.50 per square feet per month for common and parking space for the period w.e.f. 3/2008-09. The objection was raised against the said valuation by the opposite party at the time of hearing before the Hearing Officer/ Kolkata Municipal Corporation and the concerned officer of the corporation reduced the amount of reasonable rent so proposed by the present petitioner/ Kolkata Municipal Corporation.
(3.) This opposite party along with one another flat owner preferred appeal before the Municipal Assessment Tribunal, Kolkata Municipal Corporation against the order passed by the said Hearing Officer of the Corporation. In respect of assessment of the premises in question the petitioner/ the Municipal Corporation considered the rent of the premises @ Rs.3.50 per square feet per month for a common and car parking space, served notice proposing the annual valuation at Rs.43,700.00 to the opposite party. But the Hearing Officer after considering the submissions of both the sides and the records fixed the annual violation of the premises in question at Rs.35,700.00and not accepted the proposed annual violation of Rs.43,700.00 for the period w.e.f. 3rd quarter 2008-20009 by the petitioner/the Kolkata Municipal Corporation.