Biswajit Basu, J.

The revisional application under Article 227 of the Constitution of India is directed against the order dated December 30, 2016 passed by the learned Second Bench, Municipal Assessment Tribunal, the Kolkata Municipal Corporation in M.A Appeal No. 1927 of 2012 thereby, modifying the order dated August 06, 2012 passed by Hearing Officer X of Kolkata Municipal Corporation in objection registered being serial No. 830 of Ward No. 018.

2. The opposite parties are the owners of Flat No. 3A at the 3rd floor of the multi-storied building at premises No. 9A Jatindra Mohan Avenue, Kolkata. 700006 within the Ward No. 018 of the Kolkata Municipal Corporation (hereinafter referred to as the 'Said Flat' in short)

3. The petitioner served a notice to the opposite parties under Section 184(4) of the Kolkata Municipal Corporation Act, 1980 proposing the annual valuation of the said flat. The opposite parties objected to the said proposed annual valuation of the said flat. The hearing officer by the order dated August 06, 2012 fixed the annual valuation of the said flat at Rs. 38,750/- with effect from second quarter 2008-2009.

4. The opposite parties aggrieved by the said ord