said locoshed.
7. The petitioners have urged the following contentions :
(7.1) Article 285 of the Constitution provides that the property of the Union shall, save ... follows :
"We are therefore of opinion reading Article 289 and its complementary Article 285 together that the intention of the Constitution-makers was that
taken into consideration and it was observed that reading
Article 289 and its complementary Article 285 together, the intention of
the Constitution makers was that ... correct.
7. Provisions of Article 289 exempt the property of the State and that of Article 285 , provide exemption to property of the Union
Moreover, between the collocation of the words in Article 277 and their arrangement in Article 285(2) , there is no similarity, Article 277 which says ... Article 277 is the authorisation of the recovery of the amount of the tax previously payable, the emphasis of the concluding words of Article 285
property tax was illegal and contrary to the provisions
of Article 285 (1) of the Constitution of India. Therefore,
a representation dated ... under;
"7. Provisions of Article 289 exempt the
property of the State and that of Article 285 ,
provide exemption to property of the Union
being a Central enactment
has roilgelito play in sub-- article (2) of Article 285 , for that is a
3"-wdsphere ii1.VV__iwhich ... indian Railways Act on the test of sub-article (2) of Article 285
5
was totally misplaced , also not venturing to create room
clause (1) of Article 289 has a comprehensive connotation and includes all assets movable and immovable. Provisions of Articles 289 and 285 were also taken ... Union Taxation. We are therefore of opinion regarding Article 289 and its complementary Article 285 together that the intention of the Constitution makers was that
PAYMENT OF PROPERTY TAX OR
2
SERVICE TAX AS PER ARTICLE 285 OF THE CONSTITUTION OF
INDIA AND ANY DEMAND IN RELATION TO THE SAME ... exempted from payment of property tax and service tax as
per Article 285 of the Constitution of India. They have also
assailed the demand notice
ordered to retire earlier under the provisions of the appearing under Article 285 of the Mysore Civil Services Rules, 1958.
The conferment of that power ... which Article 294(a) applies would have the power even in cases not falling within the note appearing under Article 285 of the Mysore Civil
India and others vs.
State of UP , wherein referring to Article 285 of the
49
Constitution at paragraph 9 the said judgment the
Apex Court ... held as under;
"9. From a perusal of Article 285 it is clear that
no property of the Union of India shall be
subject
From a perusal of Article 285 it is clear that
no property of the Union of India shall be subject to
tax imposed ... services rendered by the Jal
Sansthan. What is contemplated under Article 285
is taxation on the property of the Union. In our
opinion
