1. The respondents in Civil Miscellaneous reference No. 1/85 of the District Court, Kozhikode are the revision petitioners. The District Court by the order under challenge has answered the reference under S.12 of The Kerala Building Tax Act, 1975, Act 7/1975, for short, The Act, against the petitioners.

2. The learned Government Pleader raised a preliminary objection that the revision is not maintainable. Dilating on this point he submitted that the decision of the District Court cannot be said to be a'case decided' within the meaning of S.115 C.P.C. in view of the provisions contained in sub-section (3) of S.12, 13 and S.14. The scope and effect of these sections therefore require to be considered. Sub-section 3 of S.12 says that the Appellate Authority, on receipt of the decision of the District Court on the question of law referred to it under S.12(1), shall pass the final order on the appeal in conformity with such judgment. S.13 empowers the District Collector to revise the order of the Appellate Authority either suo motu or on application by an aggrieved party. The District Collector however, has no power to revise the order of the District Court under S.12(3). S.1