M. Ahammedkutty Haji vs Tahsildar, Kozhikode Kerala And Ors

The Supreme Court upheld the assessment order under the Kerala Building Tax Act, 1975, specifically referencing Section 15(1) regarding rectification of mistakes. The Court established that the assessing authority's revised valuation of the building was valid and that the initial assessment could be rectified if found erroneous. The appeal was dismissed, affirming the tax liability of Rs. 4,02,150 as determined by the local authority.