Law Maker

PART XII FINANCE, PROPERTY, CONTRACTS AND SUITS · CHAPTER I.— FINANCE · Miscellaneous Financial Provisions

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

The Constitution of India

(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.

Questions on this article

1 question in 3 of our papers cite Article 285. Try these from the free papers:

  1. 1. Consider the following statements: 1. Under Article 285(1), the property of the Union is exempt from all taxes imposed by a State or by any authority within a State, save in so far as Parliament may by law otherwise provide. 2. Under Article 289(1), the property and income of a State are exempt from Union taxation. 3. Under Article 289(2), Parliament can never authorise a Union tax on income arising from a trade or business carried on by a State Government. Which of the statements given above is/are correct?

Practise questions on Constitutional Law

Article 285 Constitution: Exemption of property of the Union from State taxation | Law Maker