A. Muhamed Mustaque, J.

The appeal is preferred by the writ petitioner. He has been assessed for payment of building tax. He challenged the assessment before the Sub Divisional Officer. The Sub Divisional Officer remanded the matter and consequently the Tahasildar passed an order on 22.7.2024, re-assessing the building tax, treating the plinth area as 298.84 sq.m. The appellant preferred a revision before the District Collector, which was apparently filed beyond the period of limitation as prescribed under the law to prefer an appeal. He ought to have filed an appeal before the Revenue Divisional Officer instead of the revision. Anyway, both the authorities cannot entertain the matter, as it was filed beyond the prescribed period of limitation.

The challenge of the appellant is that there is a mistake in the assessment. Nothing prevents him from invoking the remedy under the law as provided under Section 15 of the Kerala Building Tax Act, 1975 for rectification of any mistake within three years of the order passed by the assessing or appellate authority, as the case may be. Therefore, we give liberty to the appellant to invoke the said remedy. If such an application is filed, the s