Report No. 248
52. Railways (Local Authorities' Taxation) Act, Act 25 of 1941
Category: Taxes, Tolls and Cess Laws
The Act was enacted to declare the extent to which railway property shall be liable to taxation imposed by an authority within a State. However, Section 184 of the Railways Act, 1989 provides for 'Taxation on Railways by Local Authorities'. Hence, the purpose of the 1941 Act has been saved by the 1989 Act. After an assessment of both the Acts and by inserting a suitable savings provision, the 1941 Act can be considered for repeal.