JUDGMENT

Abhay Manohar Sapre, J.

1) This appeal is filed against the final judgment and orders dated 28.06.2004 passed by the High Court of Kolkata in C.O. No.368 of 2004 whereby the Single Judge of the High Court allowed the revision filed by the respondents herein, set aside the judgment/order dated 18.11.2002 passed by the Municipal Assessment Tribunal (hereinafter referred to as “the Tribunal”), Kolkata in M.A.A. No.1701 of 1996 and remanded the case to the Tribunal to re-determine the annual value of the premises and also against an order dated 17.08.2005 passed in Review Application being Review Application No. 2963 of 2004 in C.O. No.368 of 2004 arising out of order dated 28.06.2004 passed in C.O. No.368 of 2004.

2) The issue involved in the appeal lies in narrow compass. However, in order to appreciate the short controversy, few relevant facts need mention infra.

3) The appellant is the owner of the premises bearing No. 226/2 situated at A.J.C. Bose Road, Kolkata-700020. It consists of two-storey building and some land appurtenant thereto (hereinafter referred to as "the premises”). This premises is assessed to payment of tax under the provisions of the Calcutta Municipal Cor