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Kerala Building Tax Act, 1975-Constitutional validity
of-Act imposed a non-recurring tax based on capital value -
State Legislature ... competent to impose.
HEADNOTE:
The Kerala Building Tax Act, 1975 passed by the State
Legislature under Entry 49 of List
Supreme Court of India
respondents herein had
been appointed to the Land and Building Tax Department and
they being found to be surplus personnel ... private respondents being original appointees in the
Land and Building Tax Department, on their absorption in the
Sales Tax Department
Supreme Court of India
second explanation to
Section 2(e) of the Kerala Building Tax Act. The said explanation reads as follows:
"Where ... construction. So, the petitioners
submit, while assessing the building tax for the residential complexes constructed
by them, they are entitled
Kerala High Court
Ernakulam. The Tahsildar issued notice to
the petitioner proposing building tax assessment on the hospital
building vide notice ... petitioner filed a
detailed reply claiming exemption from building tax in respect of the
hospital-building on the ground that
Kerala High Court
plinth area of that building for the purpose of building tax of the
luxury tax under the Kerala Building ... writ of certiorari to quash Ext. P3
notice assessing building tax of the petitioner's residential building
Kerala High Court
Gafoor, J.
1. The matter relates to assessment of building tax, construction which
has been admittedly completed in the year ... assessment proceedings.
2. Section 5 of the Kerala Building Tax Act, for short 'the Act', is
the charging provision. Until
Kerala High Court
year 1987. The appellant filed return under the Kerala Building Tax Act,
1975 (hereinafter referred ... assessment of building tax
for the said building. The assessing authority quantified capital value
Supreme Court of India
charge to tax by the Assistant Director, Land
& Building Tax Department, Government of Rajasthan, Udaipur for and on
behalf ... petitioner company at all. The Assistant Director, Land and Building
Tax Department, Udaipur issued a notice dated August
Rajasthan High Court
upheld the
validity of the West Bengal Multi-Storeyed Building Tax Act, 1979 (West
Bengal Act No. XVII ... Storeyed building by enacting the West Bengal Multi-storeyed
Building Tax Act, 1975 which was subsequently amended by the West
Calcutta High Court
different buildings under common ownership for the
assessment of building tax, the building involved which is a single
building with ... with reference to the
relevant provisions in the Kerala Building Tax Act, 1975 (hereinafter
called "
Kerala High Court
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