2013 (11) TMI 1545

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.... when demand of luxury tax for a building consisting of 13  residential apartments came to be made by the Tahasildar  concerned, the assessee, owner of the building, approached this  Court challenging the same.        2. The charging Section 5A of the Kerala Building Tax Act  (the Act for short) contemplates when the luxury tax is leviable  a....

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....uilding having a plinth area of 278.7 square meters or more and  completed on or after 01.04.1999. This clearly indicates that the  luxury tax is leviable only if a building is completed on or after a  particular date so also if the plinth area of the residential  building is 278.7 square metres or more. When it comes to the  measurement, one has to see how plinth area is ....

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....e taken as plinth area. However, proviso to  subsection (k) refers to nature of residential buildings as  referred in Explanation (2) to sub-clause(e).  Based on  Explanation (2) of clause(e) of Section 2 Government Pleader contends that apart from the building consisting of different  apartments or flats, the owner must further establish the fact that  they are owned....

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....legislature was to adopt the entire  Explanation (2) to clause (e) even with reference to proviso to 2(k)  there was no need to mention the aggregate area where a building  has more than one floor. The very reference to more than one  floor of a building would explicitly mean, if read along with the  proviso that whether the building is a single unit so far as  functi....