STATE OF KERALA vs A.P MAMMIKUTTY

The Supreme Court upheld the decision of the High Court of Kerala regarding the imposition of luxury tax under the Kerala Building Tax Act, 1975. It was established that luxury tax should be levied on each residential apartment individually if its plinth area exceeds 278.7 sq. meters, as per Section 5A of the Act. The Court clarified that the Tahsildar's demand for luxury tax based on the total plinth area of the entire building was impermissible, reinforcing the principle that each apartment must be assessed separately for tax purposes.