Supreme Court of India
State of Kerala v. Haji K. Haji K. Kutty Naha & Ors. Etc.
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3 Supreme Court benches have cited this judgment.
From the 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 s. 4 of the Kerala Buildings Tax Act, 1961, buildings construct. - M after 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
Authorities it was built on
Where later benches applied it
- 2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc.
- 2022 Parivar Seva Sanstha v. Ahmedabad Municipal Corporation
- 2019 Delhi Municipal Council Etc. Etc. v. Association of Concerned Citizens of New Delhi and Others Etc. Etc.
Of those, 3 referred to
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