IN THE HIGH COURT AT CALCUTTA CIVIL REVISIONAL JURISDICTION APPELLATE SIDE Present:

The Hon’ble Justice Dinesh Kumar Sharma CO 1002 of 2022 The Kolkata Municipal Corporation Vs.

Bikash Banerjee & Anr.

For the petitioner: Mr. Aloke Kr. Ghosh, Adv., Mr. Fazul Haque, Adv.

For the opposite parties: Mr. Sagar Bandopadhyay, Adv., Mr. Bebdatta Saha, Adv., Mr. Diprav Deb, Adv.

Reserved on: 24.06.2025 Judgment on: 08.08.2025 Dinesh Kumar Sharma, J.:

1. Present petition has been filed challenging the order dated March 10, 2021 passed by Municipal Assessment Tribunal, Second Bench, Kolkata Municipal Corporation whereby the MAA 597 of 2016 was allowed in part and the order dated February 6, 2016 of hearing Officer No. XIII of the Kolkata Municipal Corporation was modified and the annual valuation of Flat No. 3A and B entire third floor of the Premises No. 26 FT.LT. Tapan Chowdhury Avenue, Kolkata-

700026 having Assessee No. 11087080 w.e.f. 1/2014-2015 was fixed at Rs.61,280/-. The petitioner Kolkata Municipal Corporation in the petition challenging the impugned order has submitted that hearing Officer No.XIII on February 6, 2016 fixed the annual valuation of the said flat at Rs. 1,12,640/- taking in