DEBI PROSAD DEY, J. - (1.) This application under Article 227 of the Constitution of India is directed against the order passed by Municipal Assessment Tribunal, Kolkata Municipal Corporation in Municipal Assessment Appeal No.1567 of 2012 in respect of flat No.1B, First floor, 47/1H Hazra Road, Kolkata-700019 whereby and where under the Municipal Assessment Tribunal of Kolkata Municipal Corporation has fixed the reasonable rent to be fetched from such premises at the rate of Rs. 1.20/- per square feet per month reversing the decision of the hearing officer who had fixed reasonable rent to be fetched from such premises to the tune of Rs. 2.00/- per square feet.
(2.) Learned Advocates of both the parties are present.
(3.) Learned Advocate Mr. Mukherjee appearing on behalf of Kolkata Municipal Corporation, contended that the Municipal Assessment Tribunal has failed to consider the actual reasonable rent of the premises and virtually the Municipal Assessment Tribunal did not consider the annual valuation of the flats situated nearby. Learned Advocate Mr. Mukherjee appearing on behalf of the Kolkata Municipal Corporation further contended that the Kolkata Assessment Tribunal has come to such erroneous finding considering the judgment of MAA 436 of 2006 though the valuation was actually made by the Assessment Tribunal in the year 2014.;