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
WP(C) NO. 259 OF 2022|WP(C) NO. 9133 OF 2023|WP(C) NO. 12037 OF 2023|WP(C) NO. 29606 OF 2021

Section 5A of Kerala Building Tax Act upheld as constitutional post-101st Amendment, per prior judgment.

Headnote:First Paragraph: The challenge pertains to Section 5A of the Kerala Building Tax Act following the 101st Constitutional Amendment, which introduced GST and impacted state taxing powers on buildings. Petitioners contested the validity of building tax assessments post-amendment, citing prior payments of luxury tax and property tax. The Court relied on its prior determination upholding the provision's constitutionality. Second Paragraph: The core issue framed is the constitutionality of Section 5A post-101st Amendment. The ratio decidendi rests on the binding precedent from W.P.

(C) No.2219 of 2023 dated 17.03.2026, where the Court upheld the State's authority to levy the tax. Last Paragraph: The writ petitions stand dismissed.