DEBI PROSAD DEY, J. - (1.) Challenge in this revisional application is the judgement and order dated 17th August, 2007 passed by the Municipal Assessment Tribunal, The Kolkata Municipal Corporation in M.A.A. No. 989 of 2005 whereby and where under the Tribunal has partly allowed the appeal preferred by the petitioner in matters of assessment of annual valuation for the land and building at premises No. 14/2, Nakuleswar Bhattacharjee Lane, Kolkata-700026 with effect from 4th quarter of 2004-05.
(2.) The factual aspect as it transpires from the application under Article 227 of the Constitution of India is that the petitioner is the absolute owner of the land and building at premises No. 14/2, Nakuleswar Bhattacharjee Lane, Kolkata- 700026 and the petitioner has constructed a three-storied building by demolishing two-storied building thereon with the sanctioned plan of Kolkata Municipal Corporation. After completion of the said three-storied building, the Hearing Officer assessed the annual valuation of the said building to the tune of Rs.1,24,850/-.
(3.) Being aggrieved thereby, the petitioner has preferred an appeal before the Tribunal and the Tribunal has partly allowed the said appeal by assessing the annual valuation of the property at Rs.90,490/-.;