Taxation on railways by local authorities
Section 184 of the Railways Act, 1989 deals with taxation on railways by local authorities. Notwithstanding anything to the contrary contained in any other law, a railway administration shall not be liable to pay any tax in aid of the funds of any local authority unless the Central Government, by notification, declares the railway administration to be liable to pay the tax specified in suc The Act came into force on 01 Jul 1990.
(1) Notwithstanding anything to the contrary contained in any other law, a railway administration shall not be liable to pay any tax in aid of the funds of any local authority unless the Central Government, by notification, declares the railway administration to be liable to pay the tax specified in such notification.
(2) While a notification of the Central Government under sub-section (1) is in force, the railway administration shall be liable to pay to the local authority either the tax specified in the notification or, in lieu thereof, such sum, if any, as an officer appointed in this behalf by the Central Government may, having regard to all the circumstances of the case, from time to time, determine to be fair and reasonable.
(3) The Central Government may at any time revoke or vary a notification issued under sub-section (1).
(4) Nothing in this section shall be construed to prevent any railway administration from entering into a contract with any local authority for the supply of water or light, or for the scavenging of railway premises, or for any other service which the local authority may be rendering or be prepared to render to the railway administration.
Section 184, The Railways Act, 1989 (Act 24 of 1989).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 184
What does Section 184 of the Railways Act deal with?
Section 184 of the Railways Act is headed "Taxation on railways by local authorities". Notwithstanding anything to the contrary contained in any other law, a railway administration shall not be liable to pay any tax in aid of the funds of any local authority unless the Central Government, by notification, declares the railway administration to be liable to pay the tax specified in suc
How do I find court cases under Section 184 of the Railways Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Railways Act 1989 184, section 184 Railways Act 1989, section 184 of the Railways Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 184 of the Railways Act, and has it changed?
1 other provision in this corpus refers back to it. One instrument names it without being made under it, most recently AMENDMENTS TO THE RAILWAY CLAIMS TRIBUNAL ACT, 1987 AND THE RAILWAYS ACT 1989 (2017).
When did Section 184 of the Railways Act come into force?
Section 184 of the Railways Act, cited as Railways Act 1989 184, came into force on 01 Jul 1990, having been enacted on 03 Jun 1989. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions1289 words
- 90. Disposal of unremoved goods at notified stations852 words
- 20F. Determination of amount payable as compensation652 words
- 89. Power to declare notified stations529 words
- 138. Levy of excess charge and fare for travelling without proper pass or ticket or beyond authorised distance492 words
- 16. Accommodation works485 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.