- (1.) This revisional application is directed agaisnt the judgment and order dated 27.06.2001 passed the learned Judge, Municipal Assessment Tribunal, Calcutta Municipal Corporation in M. A. No.358 of 1995. The learned Judge has dismissed the appeal on contest. Thereafter the appellant has preferred this revisional application.
(2.) The fact of the case in short is that the petitioner is the owner of the flat no.10 of the premises no.A/127, Lake Gardens, Calcutta 45 and the annual valuation of the said flat was assessed at Rs.9180/- from the period 1/94-95. The petitioner has contended that there were 12 flats of the said premises and the annual valuation of the 7 flats had been reduced on the representation by the owners of the respective flats of the premises no.A/127, Lake Gardens, Calcutta 45. But in the instant case of petitioner though she filed a representation but that was not considered. He preferred an appeal agaisnt the assessment of the annual valuation but the appeal was dismissed by the said tribunal. So, She has filed the present application under Article 227 of the Constitution of India.
(3.) Having considered the submissions of the learned Advocate for the parties and on perusal of the record, I find that the annual valuation for the flat of the petitioner was assessed at Rs.9180/- with effect from 1/90-91. The petitioner did not take any step for revision of such assessment in respect of his flat from that period that is from 1/90-91. Whenever the new assessment was done with effect from 1/94-95 the valuation was not enhanced but was kept as was earlier that is at Rs.9180/- with effect from 1/90-91.;