Judgment :- J.B. Koshy, J. Petitioner was assessed to building tax on 22.6.1991 by Ext. P1. Ext. P7 rectification order under S.15 of the Kerala Building Tax Act, 1975 was passed on 26.1.1994 by the assessing authority rectifying Ext. P1 passed by him. Admittedly, rectification order under S.15 of the Act was issued after three years of the assessment and, therefore, Ext. P4 order is beyond the time limit prescribed. 2. Ext. P4 rectification order is liable to be set aside on other reason also. Original assessment was taken up in appeal and revision. Ext. P3 is the appellate order and Ext. ' P4 is the revisional order. After passing appellate order original authority has no power under--Sri5' to rectify the original assessment. Revisional authority and appellate authority have also powers of rectification. Original authority's order is already merged with the order of appellate authority and revisional order. Thereafter, original authority cannot rectify the earlier order. 3. Under S.15 rectification can be made for correcting an error apparent on the face of the record. In Ext. P1 assessment order capital value was fixed on the basis of the assessment by the local authority. Reason stated for rectification is as follows: "The above assessment was objected by the audit party of the Accountant General, Kerala and pointed out that the assessing authority should have considered the important factors as stipulated under S.6(4) of the Act while determining the annual value." While passing Ext. P7 rectification order is not stated what is the error apparent in Ext. P2 order and what is the basis of the revised capital value. After stating that Accountant General raised objection, capital value was refixed without any reason. Mere objection of the audit party in this case cannot be taken as an error apparent on the face of the record so as to justify invocation of S.15.1n the above circumstances, Ext. P7 order is set aside. The Original Petition is allowed.