Supreme Court · 1979 INSC 193 · Decided 21 September 1979

D. C. Gouse and CO. ETC. v. State of Kerala & ANR. ETC.

Court: Supreme Court of India
Citation: 1979 INSC 193 · [1980] 1 S.C.R. 804
Case number: CIVIL APPEAL No. 2091/1978
Decided: 21 September 1979
Bench: Y.V. CHANDRACHUD, V.R. KRISHNA IYER, N.L. UNTWALIA, P.N. SHINGAL, A.D. KOSHAL (5-judge bench)
Outcome: Dismissed
Case type: Civil

Headnote

AND CO. ETC. v. STATE OF KERALA & ANR. ETC. September 21, 1979 B (Y. V. CHANDRACHUD, C.J., V. R. KRISHNA !YER, N. L. UNTWALIA, P. N. SHINGHAL AND A. D. KOSHAL, JJ.J Kera/a Building Tax Act, 1975-Constitutional validity of-Act itnposed a non-recurring tax based on capital value-State buildings, constructed on or after April 1, 1973, the "capital value'" of which exceeds Rs. 2,0,000 /-. The term "capital value" is defin~d to mean the value arrived at by multiplying th.e "annual value" of a building by sixteen. "Annual value" means the

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