1. The instant revisional application is directed against the combined judgment and order dated June 29, 2016 passed by the 1st Municipal Assessment Tribunal, Kolkata, West Bengal in M.A.A. No. 129 of 2007 and M.A.A. No. 1775 of 2014.

2. By the impugned judgment and order, the learned Tribunal modified the order of assessment passed by the Hearing Officer and fixed the annual valuation of the suit premises for 4th quarter of 2005-2006 as well as for 1st quarter of 2007-2008 at the stipulated rates indicated in the impugned judgment and order.

3. The petitioner is the recorded owner and the person liable to pay municipal taxes for the municipal premises 1, 12, Durgapore Lane, Kolkata - 700027 under ward No. 74. The said premise is a two - storied building and during the period of assessment, it was partly occupied by the petitioner and part of it was occupied by residential tenants.

4. There was an assessment of the demised premises with annual valuation at ? 39, 530/- for the 4th quarter of 2005-2006, by the municipal corporation. On the basis of such proposed assessment, a notice inviting objections under S.184(3) was served upon the petitioner / assessee. In pursuance of such notic