Occupancy Certificate Not Final For Plinth Area Determination: Kerala High Court Upholds Luxury Tax U/S 5A Of Kerala Building Tax Act

The Kerala High Court has ruled that an occupancy certificate is not final for plinth area determination under Section 6, upholding luxury tax under Section 5A of the Kerala Building Tax Act. This decision clarifies that while an occupancy certificate confirms a building's habitability, it does not conclusively determine its plinth area for taxation purposes if discrepancies exist. The court affirmed the state's right to impose luxury tax based on its own assessment of the plinth area, ensuring that larger properties are appropriately taxed, even if initial certificates differ. This ruling supports state revenue collection.