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Article 285: Exemption of property of the Union from State taxation

The Constitution of IndiaCentral Constitution · 1950

About this text. The article text here was extracted from the official PDF automatically and is known to be incomplete: some articles are cut short and run into the next article’s heading, and none of the twelve Schedules are present, including the Seventh Schedule. The official PDF is complete; treat it as the record.

(1) The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempt from all taxes imposed by a State or by any authority within a State.

(2) Nothing in clause

(1) shall, until Parliament by law otherwise provides, prevent any authority within a State from levying any tax on any property of the Union to which such property was immediately before the commencement of this Constitution liable or treated as liable, so long as that tax continues to be levied in that State.

Where this provision sits

ActThe Constitution of India
Article285
Marginal noteExemption of property of the Union from State taxation
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it13

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