Custodian of Enemy Property not entitled to Property Tax Exemption: Supreme Court [Read Order]

No Property Tax Exemption available to Custodians of Enemy Property under Section 285(1) of the Constitution, ruled the Supreme Court

By Manu Sharma - On February 27, 2024 8:00 am - 2 mins read

Supreme Court - Property Tax Exemption - Custodian of Enemy Property - Supreme Court decision on enemy property tax - Taxscan

The Supreme Court, in a recent ruling, declared that the ‘enemy property’ under the control of the government-appointed ‘custodian,’ as outlined in the Enemy Property Act of 1968, cannot be deemed as belonging to the Union Government for the purpose of claiming exemption from municipal taxes as per Article 285(1) of the Indian Constitution. According…

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