- (1.) Both sides are present in connection with this hearing which arose out of an application filed under Article 227 of the Constitution of India by the Kolkata Municipal Corporation, which shall be referred to hereinafter as the "Corporation" for the purpose of brevity. The opposite party No. 1 has filed his written objection and the Corporation has also filed reply thereto and both of them be kept on record.
(2.) A very short question has been raised on behalf of the Corporation through the present application as to whether the Municipal Assessment Tribunal, Kolkata was legally justified by entertaining the application for condonation of delay in preferring Municipal Assessment Appeal No. 469 of 2002 when admittedly, the said appeal was preferred after a lapse of more than seven years from the statutory period.
(3.) The learned Advocate appearing for the Corporation contends with reference to the impugned order and also the application preferred by the opposite party No.1 alongwith his oral statement recorded by the Tribunal that the Tribunal in its order although mentioned the legal proposition as decided by the Apex Court, however, did not take the trouble by scanning fact and evidence whether the ratio of the decision could be made applicable in the present case and for that matter the Tribunal squarely failed to discharge its statutory obligation and the Corporation has suffered immensely for that failure to exercise jurisdiction according to law.;