Supreme Court · 2015 INSC 460 · Decided 1 July 2015
State of Kerala & ORS. v. A. P. Mammikutiy
- Court
- Supreme Court of India
- Citation
- 2015 INSC 460 · [2015] 7 S.C.R. 764
- Case number
- CIVIL APPEAL No. 1640/2015
- Decided
- 1 July 2015
- Bench
- DIPAK MISRA, PRAFULLA C. PANT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Kera/a Building Tax Act, 1975 - ss.2(e) Explanation c II, 2(k) and 5A - Imposition of 'luxury tax' - On a residential buildings, consisting of 13 residential apartments- Whether Revenue entitled to levy tax, by clubbing the plinth area of the 13 apartments, or plinth area of individual apartment - Held: Each D residential building owned by single owner could be subjected to luxury tax, if it has plinth area which exceeds 278. 7 sq. mts. - However, Explanation to s.2(e) has to be read harmoniously with proviso to s.2(k) and s.5A - Purposive interpretation has to be given to
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