JUDGMENT :

Prasenjit Biswas, J.

1. This instant revisional application has been filed at the behest of the petitioner/The Kolkata Municipal Corporation challenging the impugned order 2nd dated 28th April, 2011 passed by the learned Bench, Municipal Assessment Tribunal, The Kolkata Municipal Corporation in connection with M.A. Appeal No. 3333 of 2002.

2. By passing the impugned order learned Tribunal allowed the appeal in part and modified the impugned order passed by the Hearing Officer of the Kolkata Municipal Corporation. The learned Tribunal accepted the rate of rent of the case premises @ Rs. 1.00 per sq.ft per month w.e.f. 4/1999-2000 for flat area and 0.50 per sq.ft. per month for common area, car parking space and for staircase and lift.

3. A five storied new building was constructed at the premises no. 91, Humayun Kabir Sarani, Kolkata after obtaining a sanctioned plan from the Kolkata Municipal Corporation (here in after will be referred as KMC) having total numbers of 8 flats therein. The said 8 flats were subsequently transferred/sold out to 8 persons including the private respondent (herein) and all of them approached before the K.M.C to mutate their names. Accordingly, K.M