Quasi-judicial authorities must provide adequate reasoning for their decisions to ensure fairness and compliance with statutory obligations.

JUDGMENT :

Md. Shabbar Rashidi, J.

1. The instant revisional application is directed against an order dated October 12, 2017 passed by the 2nd Bench of the Municipal Assessment Tribunal Kolkata in MAA appeal no. 2566 of 2013. The revision is at the behest of the Kolkata Municipal Corporation.

2. By the impugned order the 2nd Bench of the Municipal Assessment Tribunal allowed the appeal filed on behalf of the opposite parties herein setting aside the order dated September 19, 2013 passed by the Hearing Officer-V of the Kolkata Municipal Corporation. The tribunal modified the annual valuation for the impugned premises to Rs. 40810/- from Rs. 1,24,960 with effect from January 2011-2012.

3. The revisional application is at the behest of Kolkata Municipal Corporation. The factual background giving rise to the impugned order is that the opposite parties were the owners and persons responsible to pay tax in respect of 257, Chitta Ranjan Avenue having two storied building and a R.T. structure of godown at the 3rdstorey situated at Chitta Ranjan Avenue having all amenities like drainage, sewerage, electricity, road, water supply provided by the Kolkata Municipal Corporation. The opposite party purchased the entire premises being no. 257, Chitta Ranjan Avenue, Kolkata – 700006 for residential as well as for commercial use. However, after purchase the entire premise was being used as a commercial premise. After such purchase the opposite parties got their names mutated in respect of the demised premises. The petitioner, the Kolkata Municipal Corporation, in compliance of the extant laws and rules, allotted a premises no. being 11-026-10-0016-7 to the aforesaid premises and also issued notice proposing the amount for assessment of annual valuation of the said premises with effect from the 1st quarter, 2011-2012. After service of notice, the opposite parties raised an objection to the proposal. In the course of disposal of the objection so raised on behalf of the opposite parties, Hearing Officer-V of Kolkata Municipal Corporation fixed annual valuation of the said premises at Rs. 124960 with effect from 1st quarter, 2011-2012 in consideration of the reasonable rent assessed at the rate of Rs. 4/- per sq.ft per month.

4. Being aggrieved with the order of the Hearing Officer-V, the opposite parties preferred an appeal before the Municipal Assessment Tribunal being MAA 2566 of 2013. The 2nd Bench of the Tribunal by its order dated October 12, 2017 passed in such appeal being MAA 2566 of 2013 allowed the appeal as above. The order passed by the Hearing Officer-V was modified reducing the amount of annual valuation at Rs. 40810 with effect from 1st quarter, 2011-2012.

5. Such order passed by the Tribunal has been challenged in the present proceeding.

6. It was submitted on behalf of the petitioner, the Kolkata Municipal Corporation that the learned Tribunal was not justified in modifying the annual valuation of the demised premises from Rs. 124960 to Rs. 40810. It was also submitted that while modifying the order learned Tribunal took into account the rate of rent fixed in another judgment passed in MAA 370 of 2008 in respect of premises at 18, W.C. Banerjee Street, Kolkata-700006. Learned advocate for the petitioner also submitted that the order so passed by the 2nd Bench of the Tribunal was without any reason and was passed in violation of the statute in provisions of law. The learned Tribunal did not take into consideration the provisions containing Section 174 of the Kolkata Municipal Corporation Act, 1980. Learned advocate for the petitioner submitted that the annual rent was to be determined on the basis of existing market rate likely to be fetched at the rate of per sq.ft. per month. However, learned Tribunal did not endeavour to ascertain to establish rental value of the building for the purpose of determination of annual valuation. It was also submitted by the petitioner that the impugned order, being not backed by sufficient reasons, is als