https://www.taxtmi.com/caselaws?id=261413 Luxury tax under Section 5A of the Kerala Building Tax Act, 1975 applies on the aggregate plinth area of a multi-storeyed residential building where it remains under a single owner, because Section 2(k) contemplates aggregation for buildings with more than one floor and separate apartment-wise calculation is confined to cases falling within Explanation II to Section 2(e). Explanation II was treated as a beneficial provision for flats or apartments owned by different persons and jointly financed, and the court rejected a narrow reading that would produce an anomalous result. The expressions in Sections 2(e), 2(k), 2(l) and 5A were read harmoniously and purposively, and the apartment-wise functional unit approach was rejected. The revenue authority was directed to recompute the levy accordingly. en-us Wed, 01 Jul 2015 00:00:00 +0530 Fri, 04 Mar 2016 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261413 Luxury tax under Section 5A of the Kerala Building Tax Act, 1975 applies on the aggregate plinth area of a multi-storeyed residential building where it remains under a single owner, because Section 2(k) contemplates aggregation for buildings with more than one floor and separate apartment-wise calculation is confined to cases falling within Explanation II to Section 2(e). Explanation II was treated as a beneficial provision for flats or apartments owned by different persons and jointly financed, and the court rejected a narrow reading that would produce an anomalous result. The expressions in Sections 2(e), 2(k), 2(l) and 5A were read harmoniously and purposively, and the apartment-wise functional unit approach was rejected. The revenue authority was directed to recompute the levy accordingly. Case-Laws Indian Laws Wed, 01 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261413