In this writ application the writ petitioner challenges an order of valuation made by the Hearing Officer In respect of premises No. 21, Chanditala Main Road, Calcutta which is Annexure-G to the writ application.

2. Mr. Das Adhikari has produced records relating to this case. From the records it appears that the Hearing Officer by passing an order of valuation has in fact passed the following order :–

“Assessee is present. See inspection report. Heard the assessee. Seen also I.B. after hearing both the parties and con-sidering the matter the reasonable rent is fixed at Rs. 1.000/- and municipal annual value therefore comes to Rs. 10,800/- after-allowing statutory deduction as admissible.”

3. In my view this is not at all a reasoned order. No reason has been given by the Hearing Officer as to why the reasonable rent could be fixed at Rs. 1,000/-. The writ petitioner filed an objection which is Annexure-B to the writ petition at page 31. Several objections were raised in the same. From the order indicated above it does not appear that the Hearing Officer while coming to such conclusion has at all applied his mind. In that view of the matter I set aside the order of valuation wh