Constitution 285 — Exemption of property of the Union from State taxation

The Constitution of India, 1950

Statutory text

(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.

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