https://www.taxtmi.com/caselaws?id=312294 Buildings owned by the Food Corporation of India were held not to be property of the Union for Article 285(1) purposes because the Corporation was a separate statutory body corporate with independent legal personality, control over its own property and affairs, and a distinct management structure. Government funding, appointment power, and entitlement to surplus profits did not convert its assets into Union property. The result was that municipal or panchayat property tax and building tax could validly be levied on the Corporation's buildings, and the constitutional immunity in Article 285(1) did not apply. en-us Fri, 25 Mar 1994 00:00:00 +0530 Sat, 10 Feb 2024 11:25:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312294 Buildings owned by the Food Corporation of India were held not to be property of the Union for Article 285(1) purposes because the Corporation was a separate statutory body corporate with independent legal personality, control over its own property and affairs, and a distinct management structure. Government funding, appointment power, and entitlement to surplus profits did not convert its assets into Union property. The result was that municipal or panchayat property tax and building tax could validly be levied on the Corporation's buildings, and the constitutional immunity in Article 285(1) did not apply. Case-Laws Indian Laws Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312294