The Petitioner in WPC No.32831/04 and his wife are the owners of certain buildings within the limits of Thodupuzha Municipality. Sometime in 1997, they objected to the revision of property tax of one of their buildings, a commercial one, that is, a lodge, hereinafter, the "assessed building," for short and stated in opposition to the demand that the rate at which revision has been made, is unreasonable and exorbitant. They also contended that some of the rooms in that building were left unoccupied. As of now, all those issues are concluded by Ext.R1 (a) in W.P.C. No.32831 of 2004, the judgment dated 17/9/2004 in O.P.No.32528 of 1999, by, which this Court dismissed that Writ Petition After noticing, inter alia, that, following the quinquennial revision in 1997, the petitioner made a representation and on 12/11/1997, the revenue inspector of the Municipality visited the building and placed a report; that thereafter, the petitioner was heard through the counsel and orders were passed on the basis of the said report and that certain relaxation from the original assessment was extended to the petitioner. Such issues are no more available to be opened at the instance of the p