Debangsu Basak, J. - (1.) An order of the hearing officer is under challenge in the present writ petition.
(2.) The hearing officer has fixed the annual valuation. The order is appealable.
(3.) Learned Advocate appearing for the petitioner submits that, notwithstanding the statutory alternative remedy of appeal, the present writ petition is maintainable since the hearing officer did not consider the written representation.;