1. Porathissery Panchayat, by virtue of the power conferred on it under S.68 of the Kerala Panchayats Act, 1960 read with R.o of the Kerala Panchayats (Building Tax) Rules, 1963 assessed and determined the yearly tax, payable half yearly by the owners of the buildings in the said Panchayat, for 5 years commencing from 14-1-1988. Any person under R.9 of the said rules can move the executive authority by revision petition to reduce the tax to which he is liable for the forth-coming year on the ground that the annual rental value of the building in respect of which the tax is imposed has decreased since the assessment of the building was last made or revised. Against the order made by the Executive Authority imposing tax an appeal shall lie to the Panchayat in respect of the assessment and imposition of any of the taxes made by the Executive Authority. This is under R.10 of the Taxation and Appeal Rules, 1963. The persons in Porathissery Panchayat who received the bills in respect of the buildings for payment of building tax filed revision petitions. It is stated that the petitioners had obtained minor reductions. Not satisfied with such reductions, many of the owners of t