( 1 ) 1. Both the cases relate to identical points of law and facts. Those were heard together and being disposed of by the common judgment.

( 2 ) SUBJECT-MATTER of the present controversy is annual valuation in respect of premises No. IOC, Sir William Jones Sarani (formerly known as Middleton row ). Petitioner No. 1, Adarsh Mahila Shiksha Pratisthan, which is a registered charitable organization, is its owner. The preceding annual valuation of the said premises was Rs. 2,67,730/- with effect from 4th quarter 1978-79. But the hearing Officer by the impugned order dated 26. 05. 1992 fixed the annual valuation at Rs. 13,71,600/- with effect from 4th quarter 1984-85. Petition was filed before the Municipal Commissioner on 15. 07. 1992 for reconsideration, which is still pending. Petitioner then filed a writ petition which was dismissed by judgment and order dated 30. 06. 2000 on the ground that alternative remedy was available. An appeal was preferred and the learned Division Bench of the hon'ble High Court by judgment and order dated 14. 09. 2000 directed the petitioner to approach the Appellate Tribunal.

( 3 ) THE said Tribunal was approached by the petitioner