MANU/SC/0392/1968

IN THE SUPREME COURT OF INDIA

Decided On: 13.08.1968

Appellants: The State of Kerala
Vs.
Respondent: Haji K. Haji K. Kutty Naha and Ors. etc. Intervener: The Malankara Rubber and Produce Company Ltd.
[Alongwith Civil Appeal Nos. 1146 and 1147 of 1968]

Hon'ble Judges:
J.C. Shah, V. Ramaswami and A.N. Grover, JJ.

Subject: Constitution

JUDGMENT

J.C. Shah, J.

1. This group of appeals arises out of an order passed by the High Court of Kerala holding that the Kerala Buildings Tax Act 19 of 1961 is ultra vires the Legislature in that it infringes the equality clause of the Constitution. The State of Kerala has appealed against the decision with special leave granted by this Court.

2. The material provisions of the Kerala Buildings Act, 1961, may be briefly set out. The Act extends to the whole

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