State Of Kerala & Ors vs A.P Mammikutty

The Supreme Court upheld the decision of the Kerala High Court regarding the imposition of luxury tax under Section 5A of the Kerala Building Tax Act, 1975. The Court ruled that luxury tax should be levied on each residential apartment individually, rather than on the entire building as a singular entity. The Court emphasized that if the plinth area of each apartment is below the specified limit of 278.7 sq. meters, no luxury tax can be imposed, thereby affirming the High Court's directive for the Tahsildar to assess each apartment separately.