https://www.taxtmi.com/caselaws?id=174013 Section 184 of the Railways Act, 1989, which contains a non obstante clause, prevails over inconsistent municipal taxation provisions and exempts a railway administration from local tax unless the Central Government issues a liability notification. The Delhi High Court held that the petitioner's metro system falls within the statutory definition of railway, so it qualifies as a railway administration for Section 184 purposes. However, the exemption is confined to assets and properties that themselves fall within the exhaustive definition of railway in Section 2(31); non-railway assets remain taxable and require fresh asset-wise determination. en-us Wed, 07 May 2008 00:00:00 +0530 Tue, 12 Dec 2023 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174013 Section 184 of the Railways Act, 1989, which contains a non obstante clause, prevails over inconsistent municipal taxation provisions and exempts a railway administration from local tax unless the Central Government issues a liability notification. The Delhi High Court held that the petitioner's metro system falls within the statutory definition of railway, so it qualifies as a railway administration for Section 184 purposes. However, the exemption is confined to assets and properties that themselves fall within the exhaustive definition of railway in Section 2(31); non-railway assets remain taxable and require fresh asset-wise determination. Case-Laws Indian Laws Wed, 07 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174013