Lucknow Nagar Nigam vs Kohli Brothers Colour Lab Pvt Ltd

The Supreme Court ruled that properties classified as enemy property under the Enemy Property Act, 1968, are exempt from local taxes as per Article 285 of the Constitution of India. The Court held that the statutory vesting of such properties in the Custodian for Enemy Property does not constitute expropriation, thus maintaining the Union's entitlement to tax exemption. The judgment of the Allahabad High Court was upheld, confirming that the Municipal Corporation cannot impose property taxes on the respondent, who is a lessee of the enemy property.