NDLI: Union of India Vs. City Municipal Council, Bellary

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Constitution of India 1950 Article 285
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Constitution of India, Railways (local Authorities Taxation) Act, 1941 (25 of 1941)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Constitution of India, 1950 - Article 285 - Scope of "that State" and 'that tax' meaning of - Bellary Municipal Council levied tax on railway property - Railway then owned by a private company - On nationalisation railway property became government property - Bellary District which was formerly in the State of Madras transferred to Mysore in 1953 - Municipal Council, if could continue to levy tax on government owned property under Art. 285(1) - No law passed by Parliament similar to the Railways (Local Authorities Taxation) Act, 1941 affecting exemption of property of Union from all taxes imposed by local authorities in a State - 1941-Act if repugnant to Art. 285.By virtue of a notification dated 14th February, 1929 issued under s. 135 of the Indian Railways Act, 1890, the Bellary Municipal Council levied and realised municipal taxes in respect of railway property owned by the former Madras & Southern Mahratta Railway Co., which was a non-government company. The Municipal Council was realising taxes from the railway in accordance with the Madras District Municipalities Act, 1920, when the railways came to be owned by the Government of India, it was found that there was no provision under the Government of India Act, 1935, creating liability of the government railway to pay any municipal taxes and that therefore no tax could be realised by the municipal councils. In 1941, the Railways (Local Authorities Taxation) Act, 1941, was passed. By a notification issued under s. 4 of the 1941 Act, the Government Of India revoked the notification dated 14th February, 1929 and issued in its place a fresh notification dated 18th June, 1946 declaring that the administration of the Madras & Southern Mahratta Railway shall be liable to pay taxes to the Bellary Municipal Council. The Railway continued to pay the tax until 1953.The Bellary district, which was formerly a part of the Madras State was added to the State of Mysore under s. 4 of the Andhra State Act, 1953. Even after Bellary became a part of the State of Mysore, the Madras District Municipalities Act, 1920 continued to be applicable to the Bellary area till October, 1955 when the Mysore Laws (Extension to Bellary and Amendment) Act, 1955 extended the operation of the Mysore State Municipalities Act, 1933 to the District of Bellary. Upto October, 1955, the Southern Railway which was the successor-in-interest of the Government owned Madras & Southern Mahratta Railway did not dispute its liability to pay municipal taxes. The Government then raised a contention that the Government owned railway property was not liable to tax by any local authority in view of Article 285 of the Constitution and stopped payment. The Municipal Council thereupon filed a suit claiming from the railway a large amount as arrears of tax. The High Court, under Article 228 of the Constitution withdrew the suit from the Bellary Court and passed a decree against the Union. In appeal to this Court it was contended for the Municipality that (1) the levy of tax was saved by clause (2) of Article 285 and (2) clause (I) of Article 285 was not a bar in the way of imposing the tax in question, because the 1941 Act was saved under Article 372 of the Constitution
Judge	Hon'ble Mr. Justice N.L. Untwalia
Neutral Citation	1978 INSC 158
Petitioner	Union Of India
Respondent	City Municipal Council, Bellary
SCR	[1979] 1 S.C.R. 573
Judgement Date	1978-09-08
Case Number	2635

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