Sabyasachi Bhattacharyya, J. - (1.) The present revisional application has been preferred by an assessee against an order passed by the Municipal Assessment Tribunal at Kolkata, dismissing an appeal preferred by the present petitioner against an order fixing the annual valuation of the petitioner's premise.
(2.) The Hearing Officer-XIII of the Kolkata Municipal Corporation (KMC), vide order dated January 18, 2011 fixed annual valuation of the premise no. 5, J.B.S. Haldane Lane, 7th Floor, Block 700 105 (commonly known as Silver Spring), with effect from the third quarter of 2007-2008, at Rs.1,05,600/-.
(3.) Being aggrieved by the said order, the petitioner filed an appeal, bearing Municipal Assessment Appeal No. 447 of 2011, which was disposed of on September 17, 2014.;