Bhaskar Bhattacharya, J.: By this writ application an assessee has challenged the purported assessment order being Annexure P-5 and the consequent fresh consolidated bills being Annexures P-6 and P-7 and has prayed for reassessment of petitioner's building.

2. Mr. Mukherjee, 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. Mukherjee contends that the order of assessment being appealable before the Tribunal constituted under section 189 of the Calcutta Municipal Corporation Act, 1980 ("Act"), this Court should not entertain this writ application. Mr. Mukherjee further submits that Annexures P-6 and P-7, the fresh consolidated bills were issued in the month of October 2001 whereas the instant writ application has been filed on March 7, 2002 long after the expiry of the period of limitation prescribed in the Act for preferring appeal against the order of assessment.

3. Mr. Bhattacharjee, the learned counsel appearing on behalf of the petitioner has seriously disputed the aforesaid contention of Mr. Mukherjee and has contended that right to prefer appeal