ISON GEORGE Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner in WP(C) No.3603 of 2020 is the appellant before us aggrieved by the judgment dtd. 2/6/2020 of a learned Single Judge dismissing his Writ petition.

(2.) The brief facts necessary for the disposal of this Writ Appeal are as follows:

(3.) The grounds in support of the reliefs prayed for in the Writ petition urged that since the 101st amendment to the Constitution had amended Entry 62 of List II of the 7 th Schedule to the Constitution of India, by excluding the entry regarding taxes on luxuries, the State Legislature was WA NO. 753 OF 2020 3 2025:KER:41697 denuded of the power to levy luxury tax thereafter, and hence there could not have been a levy or collection of luxury tax in terms of Sec. 5A of the Kerala Building Tax Act from the appellant. The appellant also sought to quash Ext.P2 demand notice that was issued to him, and for a further direction to the 3rd respondent to refrain from recovering any amount by way of luxury tax under Sec. 5A of the Kerala Building Tax Act on the basis of Ext.P2 demand.