FINANCE, PROPERTY, CONTRACTS AND SUITS
Miscellaneous Financial Provisions
285. Exemption of property of the Union from State taxation.-
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.