IN THE SUPREME COURT OF INDIA
[Alongwith Civil Appeal Nos. 1146 and 1147 of 1968]
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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