Section 3(1) in The Railways (Local Authorities' Taxation) Act, 1941
(1)In respect of property vested in [2 The words" His Majesty for the purposes of" omitted by the A. O. 1950] the Central Government, being property of a railway, a railway administration shall be liable to pay and tax in aid of the funds of any local authority, if the Central Government, by notification in the Official Gazette, declares it to be so liable.
