B. Bhattacharya, J.: This revisional application under Article 227 of the Constitution of India is at the instance of Calcutta Municipal Corporation and is directed against an order dated November 7, 2000 passed by the learned Municipal Assessment Tribunal, Calcutta Municipal Corporation Bench No.1 in M. A. Appeal No. 412 of 2000 thereby setting aside the order of the Hearing Officer and determining fresh annual valuation in respect of the property in question.

2. Being dissatisfied with the order passed by the Hearing Officer thereby determining fresh annual valuation of the disputed property, the respondent preferred an appeal under section 189 of the Calcutta Municipal Corporation Act, 1980 ("Act").

3. By the order impugned herein, the said Tribunal has reduced the annual valuation assessed by the Hearing Officer and has re-fixed the same on the basis of the materials placed before the Tribunal below.

4. Being dissatisfied, the Calcutta Municipal Corporation authority has preferred the instant revisional application under Article 227 of the Constitution of India.

5. Mr. Das Adhikary, the learned counsel appearing on behalf of the petitioner has made twofold submissions befor