(1.) THE revisional application under Article 227 of the constitution of India is directed against the judgment and order dated May 23, 2000 passed by the learned Municipal Assessment Tribunal, Calcutta in m. A. Appeal No. 385/1999 whereby and whereunder the learned Tribunal reduced the annual valuation of Flat No. 112a, Block-A of premises No. 1c, pramathes Barua Sarani, Calcutta- 19 for the period of 3/96-97.
(2.) IT appears from the record that in spite of service of notice, none appeared for the opposite party, as such the matter is heard and decided ex parte after hearing the submission made by the learned Advocate for the petitioner.
(3.) LEARNED Advocate for the petitioner while assailing the judgment, submitted that the Tribunal being creature of the statute, must follow the procedure strictly, but in this case the learned Tribunal deviated from the procedure as prescribed under law and as such the order passed by the learned Tribunal is required to be set aside.