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2026 Supreme(Online)(Ker) 26756

IN THE HIGH COURT OF KERALA AT ERNAKULAM
HARISANKAR V. MENON, J
Byju Mathew – Appellant
Versus
State of Kerala – Respondent


Advocates:
For the Appellants/Petitioners: SRI.BINU PAUL, SRI.C.JOSEPH ANTONY, SRI.C.JOSEPH ANTONY, SRI.C.JOSEPH ANTONY, SHRI. JOHN MANJOORAN
For the Respondents: GOVERNMENT PLEADER SRI. ALAN PRIYADARSHI DEV, GP

Table of Content
1. challenge to section 5a constitutionality post-gst amendment. (Para 1)
2. prior judgment binding, upholding state's taxing power. (Para 2)

J U D G M E N T

[WP(C) Nos.259/2022, 9133/2023, 12037/2023, 29606/2021]

These writ petitions have been filed by the petitioners seeking to challenge the constitutionality of Section 5A of the Kerala Building Tax Act , consequent to the 101st Amendment to the Constitution of India .

2. The above issue has already been considered by this Court and decided in favour of the State, by judgment dated 17.03.2026 in W.P.(C) No.2219 of 2023.

In such circumstances, I find no merit in these writ petitions, and the same would stand dismissed.

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