The petitioner is the owner of a building situate in Thiruvangad Village, which bear Door Nos. 13/408-A to 13/408-M of the Tellicherry Municipality. The building was assessed to tax under the Kerala Buildings Tax Act, 1975, (hereinafter referred to as the act), on a capital value of Rs.2,94,000/- on the basis of the annual value fixed by the Tellicherry Municipality, namely Rs.29,400/-. A copy of the order of assessment is Ext.P2 dated 9-7-1986. Petitioner has paid the tax of Rs.7,700/- demanded of them under the assessment.

2. The Assessing Authority viz. the Tahsildar, Tellicherry subsequently issued a notice Ext.P5 to the petitioner intimating them that the District Collector had directed him to reopen the assessment Ext.P2 as some "irregularities and omissions had crept in" while finalising the said assessment. The Tahsildar therefore proposed to inspect the building at 11 a.m. on 21-7-1988 and he requested the petitioner to be present at the site with all documents. The petitioner was later directed by Ext.P7 notice to produce the Kychit executed between him and the occupiers of the shops, for verification, on 18-10-1988. Petitioner did not hear anything further in