Section 4 in The Railways (Local Authorities' Taxation) Act, 1941
4. Modification of existing liability to taxation.
The Central Government may, by notification in the Official Gazette, revoke or vary any notification issued under clause 1 of section 135 of the Indian Railways Act, 1890 (9 of 1890 ); and where a notification is so revoked any liability arising out of the notification to pay any tax to any local authority shall cease, and where a notification is so varied the liability arising out of the notification shall be varied accordingly.
