https://www.taxtmi.com/caselaws?id=151556 A company incorporated under the Companies Act remains a separate juristic person, even if its shares are wholly held or controlled by the Central Government. Vesting and control provisions under the nationalisation law, and the status of a Government company, do not make the company the Union for the purpose of Article 285. As Article 285 protects only Union property, the petitioner could not invoke that protection to challenge clauses (c), (e) and (g) of section 2 of the Delhi Sales Tax Act, 1975. The writ was also premature against the notices and proceedings, and the petitioner lacked locus standi to maintain the constitutional challenge. en-us Wed, 24 Aug 1977 00:00:00 +0530 Fri, 07 Jun 2013 14:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151556 A company incorporated under the Companies Act remains a separate juristic person, even if its shares are wholly held or controlled by the Central Government. Vesting and control provisions under the nationalisation law, and the status of a Government company, do not make the company the Union for the purpose of Article 285. As Article 285 protects only Union property, the petitioner could not invoke that protection to challenge clauses (c), (e) and (g) of section 2 of the Delhi Sales Tax Act, 1975. The writ was also premature against the notices and proceedings, and the petitioner lacked locus standi to maintain the constitutional challenge. Case-Laws VAT and Sales Tax Wed, 24 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151556