JUDGMENT :

Prasenjit Biswas, J.

1. The instant revisional application under Article 227 of the Constitution of India is directed against the impugned order dated 5th July, 2013 passed by the learned 1st Bench, Municipal Assessment Tribunal, Kolkata Municipal Corporation in connection with M.A. Appeal No. 2367 of 2012 which has arisen out of an order dated 6th November, 2012 passed by the Hearing Officer (XI), Kolkata Municipal Corporation relating to fixation of annual valuation in respect of premises no. 99A, Humayun Kabir Sarani, Kolkata 700053.

2. The opposite party is one of the flat owners in respect of five storied building which was constructed at the premises no. 99A, Humayun Kabir Sarani after obtaining a sanctioned plan from the present petitioner. The present opposite party along with other flat owners of the said building situated at premises no. 99A approached before this petitioner/the Kolkata Municipal Corporation with a prayer for mutation of their names as owners/persons responsible to pay the municipal taxes. The names of the opposite party had been mutated by the corporation and assessee number was provided to him. Thereafter the corporation for the purpose of asses