ORDER :

The appellant owns a lodging-cum-shopping complex viz. N.C.K. Tourist Home Pvt. Ltd. at Kozhikode, Kerala. There are nine buildings which are part of the shopping complex. The respondent, Kozhikode Corporation separately assessed the nine buildings having assessment nos. 5/3357, 5/33578, 5/3359, 5/3361, 5/3362, 5/3363, 5/3365, 5/3365-A and 5/3366. The Corporation issued notices to review the annual rental value of the building for five years period. On receipt of the notices, the appellant filed objections and the Corporation reviewed the property tax. Subsequently, the Secretary of the Corporation issued special notices on the ground that the annual rental value fixed with effect from 01.04.1995 is under assessment and proposed to revise the annual rental value of all the aforesaid assessments. Being aggrieved, the appellant filed a revision before the Commissioner objecting to the proposal. The Commissioner as per the proceedings No. A5/516/96-97 dated 16.07.1996 confirmed the proposal of enhancement. Aggrieved by the order of the Commissioner, the appellant preferred an appeal before the Standing Committee for Taxation and Finance of the respondent-Corporation which was d