The Railways Act

Power to provide other transport services

Taxation on railways by local authorities

Taxation on railways for advertisement

Protection of action taken in good faith

Restriction on execution against railway property

Railway servants to be public servants for the purposes of Chapter IX and section 409 of the   Indian Penal Code

Railway servants not to engage in trade

Procedure for delivery to railway administration of property detained by a railway servant

Proof of entries in records and documents

Service of notice, etc., on railway administration

Service of notice, etc., by railway administration

Presumption where notice is served by post

Representation of railway administration

Power to exempt railway from Act

Matters supplemental to the definitions of "railway" and "railway servant"

General power to make rules

Rules to be laid before Parliament

Repeal and saving


MISCELLANEOUS


(1) Notwithstanding anything to the contrary
contained in any other law, a railway administration shall not be liable to pay any tax to any local
authority in respect of any advertisement made on any part of the railway unless the Central Government,
by notification, declares the railway administration to be liable to pay the tax specified in such
notification.

(2) The Central Government may at any time revoke or vary a notification issued under
sub-section (1).


LAWGIST

# 185 Taxation on railways for advertisement