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<h1>Supreme Court Writ Bars Municipal Council from Railway Service Charges</h1> The Supreme Court allowed the appeal, setting aside the High Court's decision and issuing a writ directing the Municipal Council to refrain from demanding ... - Issues:Challenge against notices of demand by Municipal Council based on service charges. Interpretation of Article 285 of the Constitution and Section 135 of the Indian Railways Act, 1890. High Court's decision negating the claim of the Union of India. Applicability of Section 135 of the Railways Act in relation to Article 285 of the Constitution.Analysis:The Supreme Court heard an appeal challenging the judgment of the Bombay High Court regarding notices of demand issued by the Municipal Council for service charges. The Union of India contended that the demand was not valid based on Article 285 of the Constitution read with Section 135 of the Indian Railways Act, 1890. The High Court rejected the claim, stating that until Parliament provides otherwise, properties are liable to taxes. The High Court also found that Section 135 of the Railways Act did not override the saving of laws under Article 285(2) of the Constitution.The Supreme Court disagreed with the High Court's interpretation, stating that Section 135 of the Railways Act is saved under Article 285(1) of the Constitution. This provision exempts Union property from state taxes unless Parliament decides otherwise. Section 135 of the Railways Act outlines rules for taxation of railways by local authorities, with the Central Government controlling the liability and extent of taxation. The Court emphasized that the Railways Act operates separately from state legislation under Article 285. The High Court's reasoning to exclude Section 135 from Article 285 was deemed erroneous.The Supreme Court allowed the appeal, setting aside the High Court's decision and issuing a writ directing the Municipal Council to refrain from demanding service charges from the railway. The Court clarified that the local authority's rights under Section 135 of the Railways Act are preserved if the Central Government intervenes. No costs were awarded in this case. The judgment emphasized the clear distinction between constitutional and legal provisions, highlighting the applicability of Section 135 in the context of taxation of railways by local authorities.
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