JUDGMENT

ajoy Kumar Mukherjee, J. - Being aggrieved and dissatisfied by judgment and order dated January 5th, 2018 allowing the appeal in part passed by the Learned 2nd Bench, Municipal assessment Tribunal, The Kolkata Municipal Corporation (KMC) in Municipal assessment appeal being M.a.a. No. 1825 of 2012 (Mr. Gopi Mali & Shila Mali-Vs. The Kolkata Municipal Corporation), present petitioner has preferred this revisional application under article 227 of the constitution of India on the ground that Learned Municipal assessment Tribunal did not consider the cost price of the premises and the rise of rent. He ought to have considered the rise of cost of the price of the premises as well as the assessment of annual Valuation which was fixed as first time and also the rise of reasonable rent of the premises, likely to be fetched during the period of the assessment w.e.f. 2nd quarter 2008-09.

2. It is further contended by the petitioner that Learned Municipal assessment Tribunal should have appreciated that the rate of rent fetched by the premises in question @ Rs.2.75 per sq.ft, per month which was taken into consideration to assess the annual valuation by the Hearing Officer should not h