
Luxury Tax U/S 5A Of Kerala Building Tax Act Is Constitutionally Valid, However, Demand Beyond 3 Years Is Unsustainable: High Court
The Kerala Excessive Court docket acknowledged that luxurious tax below Part 5A Of Kerala Constructing Tax Act is constitutionally legitimate publish a hundred and first Modification to the Structure however a requirement that extends to greater than three years previous to the date of the demand discover can’t be legally sustained. Justices A.Ok. Jayasankaran Nambiar…