Part XII · Miscellaneous Financial Provisions

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

This article exempts Union property from State taxes. The property of the Union is exempt from all State or local authority taxes. Parliament may by law remove the exemption for particular cases. Where a State law taxes Union property used for trade, Parliament can override the exemption by law.

1. (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. (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.

अनुच्छेद 285 हिन्दी में