M. AHAMMEDKUTTY HAJI vs TAHSILDAR, KOZHIKODE, KERALA .

The Supreme Court upheld the assessment of building tax under the Kerala Building Tax Act, 1975, specifically referencing Section 15(1) regarding rectification of mistakes. The Court ruled that the assessing authority's revised valuation of the building was valid and that the appellant's challenge to the rectification order was unsustainable. Consequently, the appeal was dismissed, affirming the decisions of the lower courts and the tax amount of Rs. 4,02,150 as payable by the appellant.