S.P.Talukdar, J. - (1.) Both the cases being No. 2470 of 2003 and 2471 of 2003 are directed against judgment and order dated 19.01.2001 passed by the Municipal Assessment Tribunal. The Tribunal by the said common order decided two cases being Municipal Assessment Appeal (MAA) 1564 of 1996 and Municipal Assessment Appeal 1565 of 1996.
(2.) Appellant before the Tribunal, which is opposite party No. 1 in the present cases, by filing the said two appeals, being MAA 1564 of 1996 and MAA 1565 of 1996, challenged two orders of the Hearing Officer-XII dated 19.6.96 fixing the annual valuation of 171C, Acharya Prafulla Chandra Road, Kolkata-700 004, Ward No. 11 at Rs. 15,120/- with effect from 2/92-93 and at Rs. 16,090/- with effect from 2/94-95 on the ground that the valuations made are excessive, improper and unjust.
(3.) Petitioner prayed for setting aside of the order dated 19.01.01 passed by the Tribunal on the ground that it was passed without considering the fact and materials and there was no application of mind.;