Rajasthan Municipalities Act, 2009–Sec. 107–Railways Act, 1989–Sec. 184–Constitution of India, 1950–Art. 285–Whether the petitioner-company which is holding the land in question on lease from RLDA (Rail Land Development Authority) is entitled to exemption from taxes under Art. 285 of the Constitution of India as well as Sec. 184 of the Act of 1989 on the premise that the land belongs to the UOI or Railway ?–Held, no–The petitioner-company is incorporated under the Companies Act and has a separate entity of its own, distinct from the RLDA or the Central Government–The land stand leased to the petitioner and is utilised by its own rights–Further, as per the terms and conditions of lease agreement, the commercial complex project is to be costructed, operated and maintained by the petitioner-company–Provisions of Art. 285 are not applicable at the petitioner–Held, there is no illegality in the imposition of fire cess or in requiring the petitioner to obtain a fire safety certificate/NOC.
