Section185
The Railways Act, 1989

Taxation on railways for advertisement

In force From 01 Jul 1990 Act 24 of 1989 As on 19 Oct 2026

Act 24 of 1989 Ministry Railways Enacted 03 Jun 1989 In force 01 Jul 1990 Cited by 1 provision

Section 185 of the Railways Act, 1989 deals with taxation on railways for advertisement. 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 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 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).

Section 185, 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.

Questions about Section 185

What does Section 185 of the Railways Act deal with?

Section 185 of the Railways Act is headed "Taxation on railways for advertisement". 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

How do I find court cases under Section 185 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 185, section 185 Railways Act 1989, section 185 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 185 of the Railways Act, and has it changed?

1 other provision in this corpus refers back to it.

When did Section 185 of the Railways Act come into force?

Section 185 of the Railways Act, cited as Railways Act 1989 185, 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

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.