- (1.) This revisional application is at the instance of the petitioner, Kolkata Municipal Corporation under Article 227 of the Constitution of India and is directed against the judgement and order dated 12th October of 1999 passed by the Learned Members of the Municipal Assessment Tribunal, The Calcutta Municipal Corporation in connection of M.A. Appeal No.2280 of 1986 by which the Learned Members of the Assessment Tribunal allowed "the annual valuation of Rs.11,040/- subject to right of imposing commercial surcharge at per C.M.C. Rules in respect of plot No.2F situated on the 2nd floor in the premises No. 28B Shakespeare Sarani, Kolkata-17 setting aside order of H.O.III passed on 12.8.96."
(2.) Learned Advocate Mr. Fazlul Haque on behalf of the petitioner/ K.M.C. contended that the annual valuation was fixed at Rs. 54,000=00 w.e.f. 4/90-91 by the H.O. as the said premises was used as "commercial purpose" and as such the order of the Tribunal is liable to be set aside and the order of H.O. may be affirmed.
(3.) Learned Advocate Mr. Haque contended that from the report of the H.O. it is clear that the said premises that was used as commercial purpose with name and style as "M/s Segma Engineering Pvt. Ltd." The trade license was also in favour of Segma Engineers Pvt. Ltd and the annual valuation as assessed by the H.O. w.e.f. 4/90-91 of Rs.54,000/- is correct one and in support of it, Learned Advocate filed the xerox copy of the order of H.O. Therefore, the judgment of Learned Members of the Assessment Tribunal is liable to be set aside.;