Kerala Luxury Tax on Large Residences Constitutionally Valid; Demand Beyond 3 Years Set Aside

Ison George Vs State of Kerala (Kerala High Court) Kerala High Court, in the case of Ison George Vs State of Kerala, has ruled that Section 5A of the Kerala Building Tax Act, 1975, which levies a tax on residential buildings exceeding a certain plinth area, remains constitutionally valid. However, the court has concurrently limited the period for which such tax can be recovered, stating that demands extending beyond three years prior to the notice date cannot be legally sustained. The ruling came in an appeal filed by Ison George, challenging a single judge’s dismissal of his writ petiti...