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Judgment
None appears for the petitioner. The opposite party appears in person with leave of Court and submits that the petitionerCorporation is not
accepting tax tendered by the opposite party at the rate of assessment, which has been challenged in the present revisional application.
It appears that the present application under Article 227 of the Constitution of India has been preferred against an assessment by the Municipal
Assessment Tribunal, Kolkata Municipal Corporation.
 In view of the grievance of the opposite party, it is hereby recorded that the opposite party will go on paying tax in respect of the property in
dispute, at the newly assessed rate, since no order of stay has been passed in connection with the revision. However, such payment will abide by
the result of this revisional application and, in the event the revisional application succeeds, the opposite party will make good the deficit in taxes as
directed in the final order in the revisional application.
It is made clear that the merits of the matter have not been considered even prima facie and all questions are kept open to be taken by both sides at
the time of revisional application is moved.
The opposite party is directed to communicate this order at the earliest to the petitioner, who is not representing.
The matter will next appear in the monthly list of May, 2018.