S.P.Talukdar, J. - (1.) The present application under Article 227 of the Constitution is directed against the judgment and order dated 25th June, 2003 passed by the Municipal Assessment Tribunal in MAA No. 1691 of 2001.
(2.) Grievances of the petitioner/the Kolkata Municipal Corporation, hereinafter referred to as 'The KMC' may briefly be stated as follows : (i) Opposite Party No. 1 is an assessee under the petitioner authority in respect of the premises No. 29A, Ballygunge Park Road, (Ward No. 65) Kolkata-700019. (ii) Deputy Municipal Commissioner (Revenue HQ) by order dated 15.11.1999 fixed the annual valuation of the said premises at Rs. 4,28,580/- with effect from 1/1999-2000. Opposite Party No.1 preferred an appeal against the said order, being MAA No. 1691 of 2001. In the memorandum of appeal the same was described as 29A, Ballygunge Place though in the municipal records, it was rightly recorded as 29A, Ballygunge Park. The Municipal Assessment Tribunal by order dated 25th June, 2003 fixed the annual valuation of the premises No. 29A Ballygunge Park, (Ward No. 65) at Rs. 1,30,740/- with effect from 1/1999-2000. (iii) Opposite Party No. 1 thereafter filed an application under Rule 24 of the KMC (Taxation) Rules, 1987 read with section 151 of the Civil Procedure Code seeking amendment of the premises No. as recorded in the judgment. It was stated therein that due to inadvertence premises No. 29A, Ballygunge Park had been shown as 29A, Ballygunge Place though Ward No. and postal code remained the same. (iv) The Tribunal by order No. 13 dated 21.07.2003 allowed the said amendment application dated 30th June, 2003 treating the same as the review application and directed correction of the original judgment and its certified copy as well as the memorandum of appeal.
(3.) Petitioner by filing the present application under Article 227 of the Constitution has prayed for setting aside of the said order dated 21st July, 2003.;