https://www.taxtmi.com/caselaws?id=171180 Luxury tax under Section 5A of the Kerala Building Tax Act is attracted by reference to the plinth area of the relevant residential unit, and not by mechanically aggregating separate independent apartments within one structure. The statutory definition of plinth area and its proviso were read as having a restricted application to buildings with distinct flats or apartments. Where the apartments are functionally independent and separately usable, each apartment must be considered on its own for the charging provision, and the assessment based on total combined area cannot be sustained. en-us Wed, 06 Nov 2013 00:00:00 +0530 Wed, 22 Jul 2015 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171180 Luxury tax under Section 5A of the Kerala Building Tax Act is attracted by reference to the plinth area of the relevant residential unit, and not by mechanically aggregating separate independent apartments within one structure. The statutory definition of plinth area and its proviso were read as having a restricted application to buildings with distinct flats or apartments. Where the apartments are functionally independent and separately usable, each apartment must be considered on its own for the charging provision, and the assessment based on total combined area cannot be sustained. Case-Laws Indian Laws Wed, 06 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171180