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Case Law Details

Case Name : Mohammed Ashraf Vs State of Kerala (Kerala High Court)
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In Unnikrishnan, the Division Bench categorically found that the exclusion of 50% open space in the Building Rules is for fixing the floor area; while the definition of plinth area in the Building Tax Act takes in the entire built up area. Further, later to the Division Bench decisions, in W.P.(C) No.32190 of 2016 vide judgment dated 05.10.2016 a learned Single Judge of this Court, who was part of the Division Bench which decided Lillykutty held that the only exemption that could be granted, in the determination of plinth area and levy of luxury tax as per the Building Tax Act, is with referen...
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