KHOULA KASSIM Vs. TAHSILDAR

JUDGEMENT

(1.) PETITIONER was assessed to building tax on 22. 6. 1991 by ext. P1. Ext. P7 rectification order under S. 15 of the Keral a Building Tax Act, 1975 was passed on 26. 1. 1994 by the assessing authority rectifying Ext. P1 passed by him. Admittedly, rectification order under S. 15 of the Act was issued after three years of the assessment and, therefore, Ext. P4 order is beyond the time limit prescribed.

(2.) EXT. P4 rectification order is liable to be set aside on other reason also. Original assessment was taken up in appeal and revision. EXT. P3 is the appellate order and EXT. ' P4 is the revisional order. After passing appellate order original authority has no power under--Sri5' to rectify the original assessment. Revisional authority and appellate authority have also powers of rectification. Original authority's order is already merged with the order of appellate authority and revisional order. Thereafter, original authority cannot rectify the earlier order.