The petitioner, which is a Firm, had constructed a three-storied commercial building in Paravur Municipality, in Ernakulam District. The construction was completed by December, 1986. 'The annual value was fixed at Rs.87.500/- in the first instance by the Paravur Municipality, but that was reduced in revision to Rs.75, 000/- the assessing authority functioning under the Kerala Building Tax Act, 1975 (the Act), completed an assessment, Ext.P1 under the Act, fixing the capital value of the building at Rs. 10,59,098/- with a liability for tax of Rs.79, 659/-. Exl.P1 did not disclose the reason why the assessing authority chose to depart from the annual value fixed by the local authority, or the capital value based thereon namely Rs.750000/-. The petitioner filed an appeal before the Revenue Divisional Officer under S.11 of the Act. But it was dismissed by an order, which was not communicated to the petitioner. The petitioner filed a revision petition before the District Collector under S.13 of the Act, which was also dismissed by the proceedings, Ext.P5, dated 9-11-1990. All that the District Collector did was to state in the order, Ext.P5, that the capital value of the bui