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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the municipal demand for service charges on railway property was valid in light of Article 285 of the Constitution of India and Section 135 of the Indian Railways Act, 1890.
Analysis: Article 285 exempts Union property from State taxation unless Parliament otherwise provides. Section 135 of the Indian Railways Act, 1890 is a Parliamentary enactment that specifically regulates taxation of railways by local authorities and makes liability dependent on a notification by the Central Government. The constitutional provision and the statutory scheme operate together, and the municipal demand could not be sustained by disregarding Section 135.
Conclusion: The demand for service charges was invalid, and the writ relief restraining the municipal council from raising such demands was justified in favour of the Union.
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