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TMI Blog2020 (6) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner is stated to have constructed 263.24 Sq.m of the property comprised in the aforementioned survey but the 3rd respondent ie., Tahsildar assessed the building by taking into consideration total plinth area as 357.30 sq.m. Resultantly, directed the petitioner to pay an amount of Rs. 17,400/- in 3 equal installments of Rs. 5800/- each. The petitioner preferred an appeal before the 2nd respondent and also remitted the installment amount of Rs. 5800/- on 16.8.2008. The 2nd respondent obtained a report from the 3rd respondent regarding the excluded portion covered by the Truss work and arrived at a total plinth area of 289.22 sq.m. However, the 2nd respondent again obtained a report dated 24.12.2013 from the 3rd respondent wherein the 3r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Entry 62 of List II, Schedule 7 of the Constitution of India, as it stood prior to the Amendment of the Constitution. However, the post amendment the List II, was changed wherein the previous entry of luxury tax was substituted with 'Taxes on entertainments and amusements to the extent levied and collected by a Panchayat or a Municipality or a Regional Council or a District Council' . 4. The Government with introduction of State Goods and Services Tax Act 2017 provided for 'amendment in certain Acts' and as per Section 174 for 'Repeal and Saving'. The Kerala Tax on Luxuries Act, 1976 (32 of 1976) has been repealed. Thus the impugned demand of luxury tax is not sustainable in the eyes of law. But with the amendmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of any State also, have power to make laws with respect to any of the matters enumerated in List III in Schedule VII (in this Constitution referred to as the 'Concurrent List'). (3) Subject to clauses (1) and (2), the Legislature of any State has exclusive power to make laws for such State or any part thereof with respect to any of the matters enumerated in List II in Schedule VII (In this Constitution referred to as the 'State List'). (4) Parliament has power to make laws with respect to any matter for any part of the territory of India not included (in a State) notwithstanding that such matter is a matter enumerated in the State List. 7. On a perusal of the aforementioned provisions, Parliament has exclusive power ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t,- (i) The Kerala Value Added Tax Act, 2003 (30 of 2004) except in respect of goods included in entry 54 of the State List of the Seventh schedule to the Constitution including the Goods to which the Kerala General Sales Tax Act, 1963 (15 of 1963) is applicable as per the provisions of the Kerala Value Added Tax Act, 2003 (30 of 2004); (ii) The Kerala Tax on Entry of Goods into Local Areas Act, 1994 (15 of 1994); (iii) The Kerala Tax on Luxuries Act, 1976 (32 of 1976) 10. However, the introduction of 5A was brought by Act No.23 of 1999 ie., not by 32 of 1976. Thus it cannot be said that the taxes on luxury was not saved in the repealing and saving clause. The vires of Section 5A prior to the 101 amendment of the constitution was ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... residential buildings having a plinth area of 278.7 square meters or more and completed on or after April 1, 1999. There is nothing wrong in the Legislature levying luxury tax under Entry 62 and building tax under Entry 49 by the same enactment namely the Act because it has the power to levy both the taxes. Further, there is nothing wrong with the Legislature levying luxury tax on buildings by inserting S.5A in the Act and levying tax on other luxuries by enacting the 1976 Act. The reason why luxury tax on residential bullrings has been levied by inserting S.5A in the Act and has not been clubbed with such a tax on other items under the 1976 Act is simple to comprehend. The Act was enacted to provide for the levy of one time building tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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