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IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
SUJA RAJU – Appellant
Versus
STATE OF KERALA – Respondent
| Table of Content |
|---|
| 1. challenge to the luxury tax demand. (Para 1) |
| 2. arguments presented by both sides about the legitimacy of the tax. (Para 2 , 3 , 4 , 5 , 6 , 7) |
| 3. court's observation on legislative authority and tax imposition. (Para 8) |
| 4. court upheld past judgments regarding the luxury tax. (Para 10) |
| 5. final decision rendered by the court. (Para 11) |
JUDGMENT
This writ petition has been instituted by the petitioner seeking to challenge the demand of luxury tax under the provisions of Section 5A of the Kerala Building Tax Act , 1975 (hereinafter referred to as ‘the Act’), pursuant to Exts. P3 and P4 issued by the 4th respondent herein. According to the petitioner, the demand has been created for the period subsequent to the 101st Constitution Amendment, which came into force on 16.09.2016, on account of which there could not be any levy of luxury tax under the provisions of of the Act, thereafter.
2. Heard Sri. Mayankutty Mather, the learned Senior Counsel instructed by Sri. S. Parvathy, the learned counsel for the petitioner, as well as Sri. Mohammed Rafiq, the learned Special Government Pleader (Taxes), on behalf of the respondents.
3. The learned Senior Counsel, Sri. Mather, woul
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