Article 285 in Constitution of India
285. Exemption of property of the Union from State taxation
(1) The property of the Union shall, save
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
imposed.
(1) Subject to the provisions of this Act and of Article 285 of the Constitution of India, a Municipality shall impose the following taxes
this Act and subject to the provisions thereof and of Article 285 of the Constitution of India the Corporation shall impose the following taxes, namely
Union of India except where provisions of clause (2) of Article 285 of the Constitution of India apply; (g) [ any owner-occupied residential building constructed
State Legislature has the powers under the Constitution of India, including Article 277 thereof, to impose in the State and of which imposition ... taxes shall be assessed and levied subject to the provisions of Article 285 of "the Constitution of India" and in accordance with the provisions
property of the Union is permissible under Article 285 of the Constitution of India, the property of the Union shall be exempt from
property of the Union is permissible under Article 285 of the Constitution of India, the property of the Union shall be exempt from
Union of India, except where provisions of clause (2) of Article 285 of the Constitution of India, apply; (f) any owner occupied residential building constructed
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