Tarun Chatterjee, J.

This application under Article 227 of the Constitution has been moved against the judgment and/or order made by the Municipal Assessment Tribunal in Municipal Appeal No. 149 of 1991 dismissing the appeal filed under section 189 of the Calcutta Municipal Corporation Act, 1980 (hereinafter referred to as "the Act") against an order passed by the Hearing Officer-IV, Calcutta Municipal Corporation (hereinafter referred to as "the Corporation") determining the annual valuation (apportioned share) of premises No.1 Crooked Lane, Calcutta at Rs.6,53,720/- in respect of the period commencing from the fourth quarter of 1986-87 affirming the order of the Hearing Officer.

2. The facts leading to filing of this application under Article 227 of the Constitution are as follows:-

The petitioner is a registered partnership firm and at the material point of time, it was the owner of a space measuring about 6053 sq. ft. on the first floor (eastern block) in a two storied building (premises No.1 Crooked Lane, Calcutta). An agreement was produced by the petitioner before the Hearing Officer which was kept on record from which it appears that by the said agreement entered into