1991 (9) TMI 371

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....ary, Adv. JUDGMENT 1. This appeal by special leave is directed against the judgment and order of the Bombay High Court passed in Special Civil Application No. 1937 of 1971 decided on December 5, 1977. 2. The Union of India, the appellant herein, approached the High Court under Article 226 of the Constitution challenging notices of demand issued by the Municipal Council, Purna, respondent No. 1 ....

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.... when authorised by Article 285(2) of the Constitution. It is not possible for us to hold that Railways Act is an Act made by the Parliament as contemplated under sub-Article (2) of Article 285 of the Constitution 3. The High Court further observed that: As Section 135 of the Railways Act is now substituted by the corresponding provisions of the above enactment, it is unnecessary to consider th....

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.... in any enactment, or in any agreement or award based on any enactment, the following rules shall regulate the levy of taxes in respect of railways from railways administrations in aid of the funds of local authorities, namely:- (1) A railway administration shall not be liable to pay any tax in aid of the funds of any local authority unless the (Central Government) has, by notification in the of....

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....t or for the scavenging of railway premises or for any other service which the local authority may be rendering or be prepared to render within any part of the local area under its control. (5) 'Local Authority' in this section means a local authority as defined in the General Clauses Act, 1887 and includes any authority legally entitled to or entrusted with the control or management of ....