Demand of property tax from Railway unconstitutional in terms of Article 285(1)

Madurai Multi Functional Complex Private Limited Vs Madurai Corporation (Madras High Court) Madras High Court held that Madurai Corporation has not right to demand property tax from Railway Land Development Authority since such levy of property tax would fall foul of Article 285(1) of the Constitution of India. Facts-Admittedly, the land in question belongs to Railways. The only question that calls for consideration is whether the petition mentioned building is assessable to property tax under Sections 120 and 121 of the Madurai City Municipal Corporation Act, 1971. When the Madurai Corporatio...