Constitution of India, 1949
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.