🧾 Article 285 of the Indian Constitution
Title: Exemption of property of the Union from State taxation
🔍 Explanation:
Article 285 grants tax immunity to Union Government property from being taxed by State Governments or local authorities, with some exceptions.
📘 Key Provisions of Article 285:
| Clause | Provision |
|---|---|
| (1) | Property of the Union shall be exempt from all taxes imposed by a State or by any authority within a State, unless Parliament provides otherwise. |
| (2) | This immunity does not apply to taxes already existing before the commencement of the Constitution, until Parliament changes or repeals them. |
📊 Summary Chart: Article 285
| Feature | Details |
|---|---|
| Article | 285 |
| Subject | Exemption of Union property from State taxation |
| Main Provision | States cannot tax Union Government property unless Parliament allows |
| Exception (Clause 2) | Pre-1950 taxes on Union property continue until repealed or modified by Parliament |
| Purpose | To protect the sovereign fiscal position of the Union |
| Examples of Protected Property | Railway land, Central Government buildings, defence establishments, etc. |
🧠 Why Article 285 is Important:
-
Prevents conflicts between Centre and States on taxation matters.
-
Ensures that the Union Government’s assets remain available for national use without being burdened by state taxes.
-
Reflects the principle of inter-governmental financial immunity.
Here is the complete combined chart covering Articles 280 to 285 of the Indian Constitution — these articles form the core financial and fiscal framework of India's Constitution, dealing with tax distribution, financial discipline, grants, custody of funds, and tax immunity.
📘 Combined Summary Chart: Articles 280 to 285 – Financial Framework of India
| Article | Title | Purpose / Focus | Applies to | Key Authority Involved |
|---|---|---|---|---|
| 280 | Finance Commission | Constitution of the Finance Commission to recommend tax distribution, grants-in-aid, etc. | Centre & States | President of India, Finance Commission |
| 281 | Recommendations of Finance Commission | President must present FC’s report before Parliament with explanatory memorandum | Parliament | President, Lok Sabha, Rajya Sabha |
| 282 | Discretionary Grants | Allows Union or States to give grants for any public purpose, even beyond their legislative scope | Union & State Governments | Union and State Executives |
| 283 | Custody and Payment of Funds | Rules for handling Consolidated Fund, Contingency Fund, and Public Account | Union & States | Parliament & State Legislatures |
| 284 | Custody of Money by Public Officers & Courts | Public servants/courts must deposit money received into the Public Account | Courts & Public Officers (Union/States) | Competent Authority (Union/State Government) |
| 285 | Exemption of Union Property from State Taxation | Union Government property is immune from taxation by States unless Parliament allows it | Union & States | Parliament |
🔁 Visual Flow of Articles 280–285
┌──────────────┐
│ Article 280 │ ──► Finance Commission formed every 5 years
└─────┬────────┘
│
▼
┌──────────────┐
│ Article 281 │ ──► Report submitted to Parliament with action memorandum
└─────┬────────┘
│
▼
┌──────────────┐
│ Article 282 │ ──► Union/States can give discretionary grants for any public purpose
└─────┬────────┘
│
▼
┌──────────────┐
│ Article 283 │ ──► Rules for custody/payment from govt. funds (CF, CFund, PAccount)
└─────┬────────┘
│
▼
┌──────────────┐
│ Article 284 │ ──► Money received by courts/officers must go to Public Account
└─────┬────────┘
│
▼
┌──────────────┐
│ Article 285 │ ──► Union property exempt from State taxes (unless Parliament decides)
└──────────────┘
🧠 Key Concepts Covered in Articles 280–285:
| Concept | Handled by Article |
|---|---|
| Tax sharing between Centre & States | Article 280 |
| Transparency of fiscal recommendations | Article 281 |
| Discretionary welfare funding | Article 282 |
| Rules for handling public funds | Article 283 |
| Accountability in fund receipt | Article 284 |
| Sovereign immunity from State taxes | Article 285 |
Follow Us