## CONSTITUTION 285

### CONSTITUTION 285 — Exemption of property of the Union from State taxation
- https://unisonlegal.in/statutes/constitution/285

> 285. Exemption of property of the Union from State taxation.-(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.

