TMI Blog2020 (6) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... any interference under Article 226 of the Constitution of India to bring the case within the realm of jurisdiction - petition dismissed. - WP(C). No.3603 of 2020(A) - - - Dated:- 2-6-2020 - Honourable Mr. Justice Amit Rawal For the Petitioner : Adv. Sri. Raju K. Mathews JUDGMENT The petitioner, who is an owner of a residential building having an area of 188.5 Sq.m comprised in Sy.No.82/8-1 situated in Chethipuzha Village in Chaganasherry Taluk aggrieved of the assessment order, Ext.P1, Demand notice Ext.P1(a) and order dated 4.12.2019 calling upon him to pay the luxury tax as per the provisions of Section 5A of the Kerala Building Tax Act, 1979. 2. As per the facts, the petitioner is stated to have constructed 263.24 Sq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected vide order dated 1.6.2018 by barred by limitation. He was served with a revised Assessment order dated 4.12.2019 determining the plinth area of the residential building as 289.22 sq.m and assessed the building tax as ₹ 9,000/-. The petitioner was also served with an order dated 4.12.2019, imposing Luxury Tax under Section 5A of the Kerala Building Tax Act. The learned counsel representing the petitioner submits that Section 5A was inserted to the Kerala Building Tax Act by the Kerala Finance Act 1999 charging a luxury tax on a plinth area of above 278.7 sq.m or more and completed on or after the 1st day of April 1999 by specifying different rates of the area. The aforementioned Section was referable to Entry 62 of List II, Sched ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers the State to charge luxury tax to the extent on a building having a plinth area of 278.7 sq. m or more completed on or after the 1st day of April 1999. Article 246 of the Constitution of India specifies the subject matter of laws made by Parliament and by the Legislatures of States. The same reads as under: 246. Subject matter of laws made by Parliament and by the Legislatures of States (1) Notwithstanding anything in clauses (2) and (3), Parliament has exclusive power to make laws with respect to any of the matters enumerated in List I in Schedule VII (in this Constitution referred to as the 'Union List'). (2) Notwithstanding anything in clause (3), Parliament and, subject to clause (1), the Legislature of any State al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver after the amendment, taxes on certain items have been vested with the State Legislature. The same reads as under: 62. Taxes on luxuries, including taxes on entertainments, amusements, betting and gambling. 9. There would have been a force in the argument of the learned counsel representing the petitioner as by introduction of Central Goods and Sales Tax Act. Sections 173 and 174 describing amendments to certain acts and repealing and saving clause has repealed Kerala Tax on Luxuries Act, 1976 ie., Act No.32 of 1976. The relevant portion of Section 174 of the Kerala State Goods and Services Act reads as under: 174. Repeal and saving- (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statue or under different enactments. So long as the legislature has the power to levy such a tax under Entry 62, it may exercise that power by levying the tax under the same Statute or under different Statutes. The argument that the Legislature is bound to levy luxury tax on all luxuries under one comprehensive. Legislation cannot be accepted. The Act was enacted in the year 1975 with a view to levy a non recurring tax on buildings. This tax was levied under Entry 49 of List-II of the Seventh Schedule, which gives power to the State Legislature to levy taxes of lands and buildings. The legislature in its wisdom inserted S.5A in the Act by Act 23 of 1999 with effect from 1.4.1999 and levied luxury tax of two thousand rupees annually on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure in this regard. We have, therefore, no hesitation in rejecting the contention of the learned counsel for the appellant. Since as already noticed, there is no repealment of Act 23 of 1999 introduced Section 5A for charging of a luxury tax on the building having a specified plinth area or more with effect from on or after 1st April 1999, the action of the respondents in charging the tax and raising the demand cannot be said to be without jurisdiction or lack of competency. For the reason aforementioned, I do not find any justification warranting any interference under Article 226 of the Constitution of India to bring the case within the realm of jurisdiction. The writ petition stands dismissed. - - TaxTMI - TMITax - CST, VAT & ..... X X X X Extracts X X X X X X X X Extracts X X X X
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