Supreme Court · 1968 INSC 188 · Decided 13 August 1968
State of Kerala v. Haji K. Haji K. Kutty Naha & ORS. ETC.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 188 · [1969] 1 S.C.R. 645
- Case number
- CIVIL APPEAL No. 1052/1968
- Decided
- 13 August 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
Kera/a Buildings Tax Act, 1961, s. 4 and Constitution of India, Art, 14-Tax on buildings levied· solely on basis of fioor area-Taxing statute must not be inconsistent with Constitution or violative of fundamental rights-Lack of rational classification when results in discrimination. Under the coming into force of the Act and having a floor area of one thousand square feet or more were subjected to tax on a graduated scale. The tax was levied on the basis of floor area only and no classification was attempted. The High Court in writ petitions filed by the present respondents
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