BANARAS HINDU UNIVERSITY VARANASI Vs. STATE OF UP

JUDGEMENT

(1.) The main question involved in these writ petitions relates to the power of the Municipal Corporation to levy service charge in pursuance of the office memo of the Central Government dated 26.4.1994 (the O.M.).

(2.) Article 285 of the Constitution exempts the property of the Union from the State taxation. The O.M. was issued stating that, though the buildings of the Union are exempted from the municipal taxes but they are liable to pay service taxes as contemplated therein.

(3.) The Banaras Hindu University, Varanasi (the B.H.U.) is a Central University established by Central Government under the Banaras Hindu University Act (Act No. 16 of 1915). It is a statutory corporation established under the Central Act.