Bijitendra Mohan Mitra, J.

1. The present revisional application is directed against Order No. 144 dated 21.1.95 passed by the learned Assistant District Judge, 3rd Court, Alipore in T.S. No. 73 o£ 1977. It is well known that Commissioner's report is the bed rock on the basis of which the entire final decree in a partition suit is founded upon. At the very outset a reference may be made from Mitra's Co-ownership and Partition, 7th Edition at page 348 which starts with a cryptic sentence of far reaching merit under the heading of allotment that "after the valuation is made, the Commissioner is to allot the properties to the parties according to the shares declared in the preliminary decree". This Court takes note of the pre-fix of the said germane sentence that after the valuation is made. The Commissioner is to allot the properties. The learned Judge in the impugned order has proceeded on the basis of certain premises which may be quoted hereunder "needless to state that valuation is an essential integral part of a partition commission. Such valuation of the I disputed land and also any structure standing thereon, its nature, age and quality of construction etc. are certai