What is Article 285 of Indian constitution

www.hinsoli.com July 07, 2025

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Exception (Clause 2)	Pre-1950 taxes on Union property continue until repealed or modified by Parliament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