https://www.taxtmi.com/caselaws?id=288570 Section 5A of the Kerala Building Tax Act, 1975 imposes luxury tax on residential buildings meeting the prescribed plinth-area threshold and completed after the specified cutoff date. The levy falls within the State Legislature's power to tax luxuries under Entry 62 of List II. Differentiating larger residential buildings from smaller ones reasonably distinguishes luxury from necessity. Plinth area is a permissible basis for classification, and a separate statutory definition of luxury is not necessary. Limiting the levy to residential buildings completed after the cutoff date has a rational nexus with the legislative object and does not violate Article 14. en-us Thu, 27 May 2004 00:00:00 +0530 Wed, 17 Jun 2020 10:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288570 Section 5A of the Kerala Building Tax Act, 1975 imposes luxury tax on residential buildings meeting the prescribed plinth-area threshold and completed after the specified cutoff date. The levy falls within the State Legislature's power to tax luxuries under Entry 62 of List II. Differentiating larger residential buildings from smaller ones reasonably distinguishes luxury from necessity. Plinth area is a permissible basis for classification, and a separate statutory definition of luxury is not necessary. Limiting the levy to residential buildings completed after the cutoff date has a rational nexus with the legislative object and does not violate Article 14. Case-Laws Indian Laws Thu, 27 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288570