JOSEPH Vs. DISTRICT COLLECTOR

JUDGEMENT

(1.) Petitioner is challenging Ext. P4 proceedings of the Collector revising the building tax. Petitioner's building was assessed to building tax by order dated 21.7.1990. Petitioner's appeal was disposed of by Ext. P2 proceedings dated 17.1.1992. S.13(2) of the Kerala Building Tax Act, 1975 provides that District Collector shall not suo motu revise an order under sub-s. (1) if that order has been passed more than three months previously. Since the appellate order was passed two years ago, District Collector cannot invoke the provisions of S.13(2). Another question raised by the respondent is that it can be under S.15 of the Act. S.15 relates of rectification of mistakes. Ext. P2 order is passed by the Revenue Divisional Officer, Idukki. That can be rectified by the same officer. A revisional authority cannot rectify the appellate authority's order under S.15. S.15 is for correcting mistakes apparent on the basis of record by the same authority. So question for rectification will not arise. Further notice was issued under S.13. Since the power of suo motu revision is barred in view of S.13(2), Ext. P4 is set aside.