https://www.taxtmi.com/caselaws?id=174481 Article 285 exempted Union property from municipal taxation unless Parliament otherwise provided, so the pre-Constitution Railways (Local Authorities Taxation) Act, 1941 could not override that constitutional bar and the levy failed under Article 285(1). Article 285(2) saved only a continuing pre-Constitution tax levied by a local authority within the same State; although a mere change in the quantum would not matter, the reorganisation that placed Bellary in Mysore meant the authority was no longer within the same State. The municipal tax was therefore not protected by Article 285(2), and recovery against Union property could not be sustained. en-us Fri, 08 Sep 1978 00:00:00 +0530 Thu, 08 Oct 2015 18:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174481 Article 285 exempted Union property from municipal taxation unless Parliament otherwise provided, so the pre-Constitution Railways (Local Authorities Taxation) Act, 1941 could not override that constitutional bar and the levy failed under Article 285(1). Article 285(2) saved only a continuing pre-Constitution tax levied by a local authority within the same State; although a mere change in the quantum would not matter, the reorganisation that placed Bellary in Mysore meant the authority was no longer within the same State. The municipal tax was therefore not protected by Article 285(2), and recovery against Union property could not be sustained. Case-Laws Indian Laws Fri, 08 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174481