BISWAJIT BASU, J. - (1.) The present revisional application under Article 227 of the Constitution of India is directed against the judgment and order dated November 07, 2015 passed by the Municipal Assessment Tribunal, the Kolkata Municipal Corporation, 1st Bench in M.A. Appeal No. 976 of 2009.
(2.) The petitioner assessee is the recorded owner of the subject premises being no. 109, Surendra Nath Banerjee Road, Kolkata - 700013. The hearing officer I, Kolkata Municipal Corporation, by his order dated January 07, 2009 fixed the annual valuation of the said premises at Rs. 3,75,900/- with effect from 3rd quarter 2007-2008.
(3.) The petitioner aggrieved by the said assessment filed the appeal before the learned tribunal on the ground that the assessment of annual valuation by the hearing officer is exorbitant, excessive, unfair, unjust, arbitrary and not in accordance with the settled principle as laid down as to the applicability of the same rate of rent in respect of nearby premises in the same locality and vicinity.;