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2013 (11) TMI 1545 - HC - Indian LawsLevy of Luxury Tax - clubbing of plinth area of all the premises to be allowed or not - Section 5A of the Kerala Building Tax Act - Held that:- The very reference to more than one floor of a building would explicitly mean, if read along with the proviso that whether the building is a single unit so far as functional use is concerned, or separate units so far as functional utility of the building. If there is one building having more than one floor and they are interconnected with each other, in other words, if one floor is of no use without the existence of another floor, then it has to be considered as one building. Therefore, if there are 13 independent flats or apartments and if each of the building could be used on its own without reference to the other apartment, the question of taking the measurement of another building to calculate the plinth area would not arise. In that view of the matter, we are of the opinion, the reference to Explanation (2) to clause (e) is made in the proviso to Section 2(k) in the case of a building, the restricted meaning would be building consisting of different apartments or flats and nothing beyond that. Hence, the appeal deserves to be dismissed and accordingly dismissed. - Decided against the revenue.
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