( 1 ) BY this writ application an assessee has challenged an enhanced assessment order being Annexure P-3 and the consequent fresh consolidated bill being Annexure P-4 and has prayed for reassessment of petitioner's flat. 2. Mr. Das Adhikary, the learned advocate appearing on behalf of the Calcutta Municipal Corporation has taken a preliminary objection as regards maintainability of the instant writ application. Mr. Das Adhikary contends that the order of assessment being appealable before the Tribunal constituted under S. 189 of the Calcutta Municipal Corporation Act, 1980 ("act"), this Court should not entertain this writ application. Mr. Das Adhikary further submits that Annexure P-4, the fresh consolidated bill was issued in the month of July 2001 whereas the instant writ application has been filed on April 9, 2002 long after the expiry of the period of limitation prescribed in the Act for preferring appeal against the order of assessment.

( 2 ) MR. Ghosh, the learned counsel appearing on behalf of the petitioner has seriously disputed the aforesaid contention of Mr. Das Adhikary and has contended that right to prefer appeal against order of assessment