Nominal Index [Citations: 2023 LiveLaw (Ker) 629-648]Roli Pathak v Union of India 2023 LiveLaw (Ker) 629Shibu J v State of Kerala 2023 LiveLaw (Ker) 630Mathrubhumi Printing & Publishing Co. Ltd v.
The Kerala High Court recently considered whether some ‘area’ used in relation to a factory can be given exemption from payment of the building tax under Section 3(1)(b) of the Kerala Building Tax Act.
Nominal Index [Citations: 2023 LiveLaw (Ker) 609-628]J.C. Daniel Foundation & Anr. v. State of Kerala & Ors., 2023 LiveLaw (Ker) 609Leela v M.K. Sukumaran, 2023 LiveLaw (Ker) 610Popular Motor.
The Kerala High Court has held that where separate buildings are constructed, albeit for for a common purpose, the buildings would have to be assessed separately for the purposes of building tax, if.