https://www.taxtmi.com/caselaws?id=450033 Vesting of enemy property in the Custodian under the Enemy Property Act is statutory vesting for preservation, management and control, not a transfer of ownership to the Custodian or the Union of India; the Custodian acts as a trustee and the title remains unaffected. Because such property is not Union property for Article 285 purposes, it does not enjoy constitutional immunity from State or municipal taxation. Municipal property tax and allied local levies may therefore be recovered from the property, occupier or lessee in accordance with the Act and the applicable municipal law, including pre-Constitution liabilities preserved by Article 285(2). en-us Thu, 22 Feb 2024 00:00:00 +0530 Mon, 26 Feb 2024 07:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450033 Vesting of enemy property in the Custodian under the Enemy Property Act is statutory vesting for preservation, management and control, not a transfer of ownership to the Custodian or the Union of India; the Custodian acts as a trustee and the title remains unaffected. Because such property is not Union property for Article 285 purposes, it does not enjoy constitutional immunity from State or municipal taxation. Municipal property tax and allied local levies may therefore be recovered from the property, occupier or lessee in accordance with the Act and the applicable municipal law, including pre-Constitution liabilities preserved by Article 285(2). Case-Laws Indian Laws Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450033