JUDGMENT :

A.K. Jayasankaran Nambiar, J.

The petitioner in WP(C) No.3603 of 2020 is the appellant before us aggrieved by the judgment dated 02.06.2020 of a learned Single Judge dismissing his Writ petition.

2. The brief facts necessary for the disposal of this Writ Appeal are as follows:

The appellant is the owner of a residential building having a plinth area of 289.22 sq.m. comprised in Sy.No.82/8-1 in Chethipuzha Village in Chenganasherry Taluk. In the Writ Petition, he was aggrieved by Ext.P2 demand notice that sought to recover luxury tax as per the provisions of Section 5A of the Kerala Building Tax Act, 1975 for the assessment years from 2007-2008 to 2020-2021. The demand notice is dated 04.12.2019, and it was apparently the first demand notice served on the appellant demanding luxury tax. The challenge in the Writ Petition was essentially against the validity of Section 5A of the Kerala Building Tax Act, and the relief prayed for in the Writ Petition was for a declaration that Section 5A of the Kerala Building Tax Act was ultra vires, illegal unconstitutional and void.

3. The grounds in support of the reliefs prayed for in the Writ petition urged that since the 101^st amendment t