ROY M MATHEW Vs. STATE OF KERALA

JUDGEMENT

(1.) Once an assessment under the Kerala Building Tax Act is subjected to appeal or revision and consequential assessment made, can the revised assessment be rectified in respect of an error committed by the appellate or revisional authority

(2.) Exts.P6 and P9 proceedings and order respectively are under challenge. As per Ext.P9 the revision filed by the petitioner was returned on the ground that 50% of the tax demanded had not been paid. In the nature of the view I propose to take it is unnecessary to consider that issue. Ext.P6 is an order passed under Section 15(1) of the Kerala Building Tax Act, 1975. To the extent relevant Section 15(1) reads as follows:-

(3.) While so, steps were taken for reopening the issue invoking power under Section 15(1) of the Act, by reopening Ext.P2 assessment order. That order is Ext.P6 dated 7.2.1997. Among other contentions, the main contention is that once the order of the assessing authority has been pursued in appeal and revision leading to Ext.P1 order of the revisional authority, unless that order is reopened under Section 15(1) of the Act, the respondents cannot reopen the order of the assessing authority passed pursuant to the revisional order, invoking the power under Section 15(1), since Ext.P2 assessment order is only in implementation of the directions made in Ext.P1 revisional order. Once an original assessment is subjected to appeal or revision and consequential fresh assessment if made, rectification under Section 15(1) of the Act of the revised assessment in respect of an error in the appellate "or revisional order cannot be made without reopening and rectifying the appellate or revisional order as the case may be. But if there is an independent or new error in the revised assessment order, of course the same can be rectified as provided under Section 15(1) of the Act. May be the instant case required to be rectified under Section 15(1). But such rectification could only be after reopening the revisional order, since the assessment order is only in implementation of the revision order. Having not done that, Ext.P6 is clearly illegal. I quash Ext.P6.