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![Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order] Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058469-tax-on-large-residential-buildings.webp)
Section 5A Tax on Buildings Valid as It’s Not a Luxury Tax, But Recovery Barred Beyond 3 Years: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court held that Section 5A of the Kerala Building Tax Act, which imposes tax on large residential buildings, is ...