NELLIYIL KUNHALI HAJI Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE writ applications raise a common question about the validity of the Kerala buildings Tax Act, 1961. Act 19 of 1961 (hereinafter called the Act) The validity of the Act has been questioned mainly on two grounds, firstly, it is argued that entry 49 of List II to the Seventh Schedule of the Constitution of India pursuant to which it is claimed the Act has been passed, does not enable the State Legislature to pass such a law Secondly it is urged that in any view of of the matter, the Act is discriminatory and is violative of Articles 14, 19 and 31 of the Constitution.

(2.) BEFORE examining these contentions, il is necessary to refer to the relevant provisions in the statute. The preamble of the Act states:

(3.) SECTION 3 dealing with exemptions provides under Sub-section (1) (ii) that : "buildings used principally for religious, charitable or educational purposes or as factories or workshops" are exempted from the provisions of the statute. Section 4 is the charging section and it is in these terms :