Article 285 in Constitution of India
285. Exemption of property of the Union from State taxation
(1) The property of the Union shall, save
where Parliament makes laws
imposing taxes under Article 246(1).
His next submission was that Articles 285 and 289 do
not exhaust the entire area ... facilitating a true construction of Article
289(1). In this regard, comparisons were drawn with its
corollary, Article 285 and with the provisions which
inspired
where Parliament makes laws
imposing taxes under Article 246(1).
His next submission was that Articles 285 and 289 do
not exhaust the entire area ... facilitating a true construction of Article
289(1). In this regard, comparisons were drawn with its
corollary, Article 285 and with the provisions which
inspired
been made making every Board a "deemed municipality" for the purposes of article 243-P(e) of the Constitution. This would enable the Cantonment, Boards ... presently available to other municipalities in various States. Under article 285 of the Constitution, the properties of Central Government are exempted from all taxes imposed
central enactment has no role to play in sub-Article (2) of
Article 285 , for that is a sphere in which the State legis-
lation ... Indian Railways Act on the test
of sub-Article (2) of Article 285 was totally misplaced, as
also in not venturing to create room
these petitions certain issues pertaining to interpretation of
provision of Article 285 of the Constitution of India, as also the
interpretations of the provisions ... delivered in context of Article 289 , applies to the exemption in favour of
the Union of India under Article 285 in all force.
Judgment
central
enactment has no role to play in sub-article (2) of Article 285 ,
for that is a sphere in which the State legislation operates ... Indian Railways Act on the test of sub-article (2) of
Article 285 was totally misplaced, as also in not venturing to
create room
such tax would be saved by the provision of sub article (2) of Article 285. The learned counsel pointed out that Notification of 1997 enabled ... contemplated by article 285(2) Referring to the provisions of the 1941 Act in the context of Art. 285 and Article 372 of the constitution
Sansthan was levying a tax in
violation of the provisions of Article 285 of the Constitution and it was this
submission which was rejected ... which this Court came to the
conclusion that the immunity in Article 285 on taxing property of the Union
of India was not attracted
Central Government for which the service charges were not payable
under Article 285 of the Constitution of India as such charges were
in the nature ... Railway colonies was sustainable or not. The short question was
whether Article 285 of the Constitution of India will exempt the
Railway Administration from paying