The central legal point established is that the valuation must be based on current statutory provisions and supported by reasoning.

JUDGMENT

ajoy Kumar Mukherjee, J. - a combined order was passed in Municipal assessment appeal No. M.a.a. No. 2362/2013, M.a.a. No. 2361/2013 and M.a.a. No. 2363/2013 by the learned Second Bench of Municipal assessment Tribunal, Kolkata Municipal Corporation on 17.06.2016, whereby learned Tribunal was pleased to allow the aforesaid three appeals in part. Felling aggrieved in respect of valuation made for the period w.e.f. 1st quarter of 2010-2011, in connection with premises in question by that combined order dated 17.06.2016, petitioner has preferred this Revisional application under article 227 of the Constitution of India.

2. Petitioners case in a nutshell is that a new high rise building of G+4 storied was constructed with all modern facilities at the premises being no. 6B, Kali Charan Ghosh Road, Ward No. 02, Kolkata -700050, consisting of several flats, after obtaining sanctioned building plan. The said flat/building is on the road and locality with all amenities of drainages, sewerage, electricity, road, water supply etc. of the Kolkata Municipal Corporation hereinafter called as KMC. The said construction of the building was completed within the period of 4th quarter, 2008-2009.

3. Opposite party purchased a flat in the said building measuring 1760 sq.ft on the 4th floor and a car parking having an area of 140 sq. ft. in the said premises being no. 6B, Kali Charan Ghosh Road, ward no. 02, Kolkata - 700050 and the opposite party applied for mutation under the Kolkata Municipal Corporation act 1980 and the KMC authority duly mutated the name of the opposite party and allotted an assessee number. Thereafter for the purpose of assessing the annual valuation of the said flat at the 4th floor, the Kolkata Municipal authority served notice to the opposite party, proposing the annual Valuation for the period w.e.f. 1st quarter of 2010-2011. The opposite party raised objection to the said proposed valuation and on 27.08.2013, the hearing officer of KMC, upon hearing the opposite party and also considering objection as raised, passed an order fixing the annual valuation of Rs. 39530/- for the 1st quarter of 2010-2011, taking the reasonable rent at Rs.2/-per sq.ft. per month for covering area and Rs.1/- per sq. ft. per month for car parking area for the period w.e.f. 1 /2010- 2011.

4. Opposite party being aggrieved by and dissatisfied with the fixation of annual valuation, preferred an appeal before the Municipal assessment Tribunal KMC, challenging the said order dated 27.08.2013. Learned Second Bench of the Municipal assessment Tribunal of KMC upon hearing the appellant and KMC allowed the appeal in part by its order dated 17.06.2016 upon modifying of the order of the hearing officer by reducing the amount of the annual valuation from Rs. 39530/- to Rs 16210/- for the period w.e.f. 1/2010-2011.

5. Feeling aggrieved by the said order dated 17.06.2016, petitioner herein preferred the present revisional application on the ground that learned tribunal committed wrong in fixing the annual valuation of the premises in question at Rs. 16210 for the period w.e.f. 1/2010-2011, upon taking into account the rate of rent as fixed in the judgment passed by same Tribunal in M.a.a no. 1258/2002 in respect of a different premises situated at 22/2 Kali Charan Ghosh Road, Ward No. 02, Kolkata -700050. Learned Tribunal did not consider the judgment passed by the same tribunal in M.a.a No. 3056/2009 which was referred and relied upon by the petitioners. Moreover the learned tribunal failed to assign any reason having due regard to the statutory provisions of law in support of his determination of annual valuation. Learned tribunal should have considered the provisions of Section 174 of KMC act 1980, including provisions under Sub-Section (2) and (3) of Section 174 to the extent that the reasonable rent should have assessed on the basis of the existing market rate to be fetched at the rate of per sq. ft. per month at the time of fixation of annual valua