T M JAMEELA IBRAHIM Vs. TAHASILDAR

JUDGEMENT

(1.) The orders passed by the learned Single Judge in O.P.No.30228 of 1999 dated 5.1.2006 and the orders passed by the Tahsildar, Kollam in No.A4-6582/89 dated 27.10.1999 are the subject matters of this Writ Appeal.

(2.) The brief facts are: The petitioner is the owner of a building used for commercial purpose. The Tahsildar, Kollam had passed an assessment order under the provisions of the Kerala Building Tax Act ("Act" for short) on 1.9.1988. The assessed tax was paid by the assessee. The assessing authority by his order dated 27.7.1989 had passed an order of rectification and also had issued a demand notice. The assessee by accepting the fresh rectification order had paid the demand raised under the rectified order.

(3.) Aggrieved by the said rectification order, the assessee had carried the matter in an appeal before the Revenue Divisional Officer. The same was dismissed on 30.6.1990. Aggrieved by the said order, a revision was filed before the District Collector who, by his order dated 10.6.1992, had allowed the appeal and had remanded the matter to the assessing authority to redo the matter in accordance with law. After such remand, the assessing authority/Tahsildar, Kollam has passed yet another order dated 20.7.1993.