https://www.taxtmi.com/caselaws?id=288570 Section 5A of the Kerala Building Tax Act, 1975 was upheld as a valid luxury tax on residential buildings with a plinth area of 278.7 square metres or more completed on or after 1 April 1999. The levy fell within the State Legislature's power under Entry 62 of List II, and the Court held that luxury taxes need not all be imposed under a single enactment. Classification by plinth area was treated as a reasonable distinction between necessity and luxury, and the absence of a separate definition of luxury did not make the provision arbitrary. Limiting the levy to residential buildings and to those completed after the cutoff date was found to have a rational nexus with the object of the tax, so the Article 14 challenge failed. 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 was upheld as a valid luxury tax on residential buildings with a plinth area of 278.7 square metres or more completed on or after 1 April 1999. The levy fell within the State Legislature's power under Entry 62 of List II, and the Court held that luxury taxes need not all be imposed under a single enactment. Classification by plinth area was treated as a reasonable distinction between necessity and luxury, and the absence of a separate definition of luxury did not make the provision arbitrary. Limiting the levy to residential buildings and to those completed after the cutoff date was found to have a rational nexus with the object of the tax, so the Article 14 challenge failed. Case-Laws Indian Laws Thu, 27 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288570