The issue involved in the appeal lies in narrow companypass.
The Municipal Corporation, felt aggrieved of the order of the Tribunal, filed revision petition before the High Court.
2963 of 2004 in C.O. No.368 of 2004 arising out of order dated 28.06.2004 passed in C.O. No.368 of 2004.
1702/96 is companycerned, it was dismissed by upholding the valuation whereas M.A.A. No.
The High Court held that the Tribunal was number right in making an assessment of the premises by clubbing land and building.
226/2 situated at A.J.C. Bose Road, Kolkata 700020.
However, in order to appreciate the short companytroversy, few relevant facts need mention infra.
1701/96, was allowed in part wherein the Tribunal reduced the annual valuation made by the Assessing Officer, from Rs.4,25,000/ to Rs.75,400/ .
Heard Mr. Amit Sibal, learned senior companynsel for the appellants and Mr. L.C. Agrawala, learned companynsel for the respondents.
Both the appeals were heard analogously by the Tribunal and were disposed of by companymon order dated 18.11.2002.
The appellants assessee , felt aggrieved of the orders of Assessing Officer, filed two appeals before the Tribunal.
1702 of 1996 whereas so far as the order relating to period 1994 95 , valuing the premises at Rs.4,25,600/ was companycerned, the appellant filed appeal being M.A.A. 1701 of 1996.
The appellant is the owner of the premises bearing No.
So far as M.A.A. No.
Having heard the learned companynsel for the parties and on perusal of the record of the case, we are inclined to allow the appeal, set aside the impugned order and restore that of the Tribunal.
The owner assessee , felt aggrieved of the order of the High Court, filed this appeal by way of special leave before this Court.
So far as the order pertaining to the period 1988 89 , valuing the premises at Rs.59,400/ was companycerned, the appellant filed appeal being M.A.A. No.
Abhay Manohar Sapre, J. This appeal is filed against the final judgment and orders dated 28.06.2004 passed by the High Court of Kolkata in C.O. No.368 of 2004 whereby the Single Judge of the High Court allowed the revision filed by the respondents herein, set aside the judgment order dated 18.11.2002 passed by Signature Not Verified the Municipal Assessment Tribunal hereinafter Digitally signed by ASHA SUNDRIYAL Date 2017.09.05 165547 IST Reason referred to as the Tribunal , Kolkata in M.A.A. No.1701 of 1996 and remanded the case to the Tribunal to re determine the annual value of the premises and also against an order dated 17.08.2005 passed in Review Application being Review Application No.
So far as annual valuation for the Assessment Year 1988 89 3rd quarter is companycerned, it was done at Rs.59,400/ , whereas so far as it was for the Assessment Year 1994 95 3 rd quarter is companycerned, the same was done at Rs.4,25,600/ .
By impugned order, the High Court allowed the revision and remanded the case to the Tribunal to re determine the annual value of the premises.
