A.K. JAYASANKARAN NAMBIAR, J.

1. The petitioner impugns Ext.P6 revenue recovery notice issued against him in connection with recovery of luxury tax dues for the years 2005-06 to 2007-08. It is the case of the petitioner that he had constructed a building in the year 2000 with a plinth are of 259.37 sq. meters. The said building also had a car porch which had a plinth area of 12.60 sq. metres and thereby the total area of the building with the car porch was only 271.97 sq. metres. It is pointed out that by Ext.P2 assessment order, the 2nd respondent assessed the building to building tax by erroneously taking the plinth area as 282.24 sq. metres. It is the case of the petitioner that this assessment was done behind the back of the petitioner insofar as the measurement of plinth area was done without giving any notice to the petitioner and when the petitioner was out of the country and only his wife was residing in the building, and she did not have any knowledge in legal matters. It is contended that in view of his wife's ignorance, no formal appeal was preferred against Ext.P2 assessment order and hence the said order attained finality. It is also pointed out that, pursuant