1. These writ applications raise a common question about the validity of the Kerala Buildings Tax Act, 1961, Act 19 of 1961 (hereinafter called the Act). The validity of the Act has been questioned mainly on two grounds. Firstly, it is argued that entry 49 of List II to the Seventh Schedule of the Constitution of India pursuant to which it is claimed the Act has been passed, does not enable the State Legislature to pass such a law. Secondly it is urged that in any view of the matter, the Act is discriminatory and is violative of Art.14, 19 and 31 of the Constitution.

2. Before examining these contentions, it is necessary to refer to the relevant provisions in the statute. The preamble of the Act states:

"Whereas it is expedient to provide for the levy of a tax on buildings;" and S.2, 'Definitions,' defines 'building', in sub-section (d) thereof as

"'Building' means a house, out-house, garage, or any other structure, or part thereof, whether of masonry, bricks, wood, metal, or other material, but does not include any portable shelter or any shed constructed principally of mud, bamboos, leaves, grass or thatch or a latrine which is not attached to the main structure'

"'Floora