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