https://www.taxtmi.com/caselaws?id=304810 Article 285 exempts Union property from State taxation unless Parliament otherwise provides, and Section 135 of the Indian Railways Act, 1890 supplies that Parliamentary framework for local taxation of railway property by making liability depend on a Central Government notification. The two provisions operate together, so a municipal demand for service charges on railway property cannot be sustained by ignoring Section 135. On that basis, the text states that the demand was invalid and that writ relief restraining the municipal council from raising such demands was justified in favour of the Union. en-us Thu, 19 Sep 1991 00:00:00 +0530 Fri, 28 Oct 2022 14:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304810 Article 285 exempts Union property from State taxation unless Parliament otherwise provides, and Section 135 of the Indian Railways Act, 1890 supplies that Parliamentary framework for local taxation of railway property by making liability depend on a Central Government notification. The two provisions operate together, so a municipal demand for service charges on railway property cannot be sustained by ignoring Section 135. On that basis, the text states that the demand was invalid and that writ relief restraining the municipal council from raising such demands was justified in favour of the Union. Case-Laws Indian Laws Thu, 19 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304810