https://www.taxtmi.com/caselaws?id=407889 Express sub-lease and modification-deed covenants require occupants in possession to bear municipal taxes, cess and related charges, irrespective of whether their status as lessees is first accepted. Article 285 may exempt Union property from State taxation, but its application to a Union leasehold interest requires determination by the competent Municipal Corporation. Pending that determination, an exemption claim does not displace the contractual obligation to meet municipal outgoings. Occupants must pursue the exemption declaration within the stipulated period; if exemption is not obtained, they must clear accumulated dues and continue paying future municipal taxes and charges. en-us Tue, 06 Apr 2021 00:00:00 +0530 Wed, 04 Aug 2021 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407889 Express sub-lease and modification-deed covenants require occupants in possession to bear municipal taxes, cess and related charges, irrespective of whether their status as lessees is first accepted. Article 285 may exempt Union property from State taxation, but its application to a Union leasehold interest requires determination by the competent Municipal Corporation. Pending that determination, an exemption claim does not displace the contractual obligation to meet municipal outgoings. Occupants must pursue the exemption declaration within the stipulated period; if exemption is not obtained, they must clear accumulated dues and continue paying future municipal taxes and charges. Case-Laws Indian Laws Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407889