JUDGMENT : - Leave in terms of prayer (a). 2. The appeal is treated as on the day's list in view of the order proposed to be passed herein. 3. The appeal is directed against an order dated 9th April, 1997 whereby and where under the learned Trial Judge allowed the writ application filed by then writ petitioner/respondent questioning the validity of an order passed by the Hearing Officer. On an objection filed by the writ petitioner as regards the valuation of premises No. 21. Chanditola Mala Road, Calcutta the Hearing Officer passed the following order :- “Assessee is present. See inspection report. Heard the assessee. Seen also I.B. After hearing both the parties and considering the matter the reasonable rent is fixed at Rs. 1,000/- and municipal annual value therefore come to Rs. 10,800/- after allowing statutory deduction as admissible.” 4. The learned Trial Jodge, In our opinion, has rightly held that, the said order is not a reasoned order. The Hearing Officer while disposing of the objection filed by in assessee is statutorily obliged to pass a reasoned order. It is now well settled principles of law that assignment of reason is also one of the limbs of principles of natural Justice and an unreasoned order is a nullity particularly when an appeal lies therefrom. When an unreasoned order is passed, even the Appeal Court would feel great difficulty in considering the same in its proper, perspective. 5. For the aforementioned reason both the appeal and the application are dismissed. All parties are to act on a xerox signed copy of this dictated order an the usual undertaking.