Supreme Court of India
State of Kerala & Ors. v. A. P. Mammikutiy
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From the headnote
Kera/a Building Tax Act, 1975 - ss.2(e) Explanation c II, 2(k) and 5A - Imposition of 'luxury tax' - On a residential buildings, consisting of 13 residential apartments- Whether Revenue entitled to levy tax, by clubbing the plinth area of the 13 apartments, or plinth area of individual apartment should have been taken into consideration - Held: Each residential building owned by single owner could be subjected to luxury tax, if it has plinth area which exceeds 278.
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