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
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
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
Constitutions of India, 1950 Article 285-Scope of "that
State ' and that tax ' meaning of- bellary Municipal Council
levied tax on railway ... Article 372 of the Constitution for talking out the case of
the respondent from tile general bar of clause (1) of
Article 285
legislative powers
under Proclamation issued under
article 356."
We may now set out ARTICLE 285 AND
289:
"285. exemption of property ... Article 289 is concerned, the
position is different. Clause (1), had it stood by itself,
would have been similar to clause (1) of Article 285
under Article 285 and Article 289. The proviso to
Section 154 was retained as sub-article(2) of Article
285. Article 285 and Article ... content and meaning of the expression
as occurring in sub-article (2) of Article 285 ,
“prevent any authority within a State from levying
