Custodian for Enemy Property, whether the Union within the
meaning of Article 285 of the Constitution of India would be
entitled to exemption from payment ... despite becoming the property of the Union,
whether, clause (2) of Article 285 enables the appellant herein
to impose property or other local taxes
liable to be taxed in the light of exemption under Article
285 of the Constitution of India and relevant statutory
exemptions.
2. The petitioner ... buildings of the
petitioner are exempted from the tax liability under Article 285 of
the Constitution and also under Section 3 of the Kerala Building
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
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
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
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
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
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
Rule 1 CPC Explanation.) Further
exemption in ECIL was claimed under Article 285
whereas the judgment in the present case is not
based on Article ... 285. It may be true that the writ
petition in the present case was dismissed in
limine and there was no scope for relying
Maharashtra Energy Development ... vs Dcit (Exemption)- 2(1), Mumbai on 27 June, 2024
IN THE
