Anand Byrareddy, J: These petitions are heard together as they are filed by the same authority, involving identical circumstances.

Heard the learned Counsel for the petitioner and the learned Counsel for the respondents.

2. The facts as are relevant are as follows:

The petitioner represents the Post and Telegraph Department, it is stated that Post Offices of the department are established under the Indian Post Office Act. The department is established and controlled by the Union of India. The controversy is in respect of a levy of "service charges" sought to be imposed by the Bruhat Bangalore Mahanagara Palike (hereinafter referred to as 'the BBMP', for brevity) on the premises comprising Post Offices at Bangalore, within the jurisdiction of the competent officer of the BBMP. The BBMP is a statutory Corporation constituted under the Karnataka Municipal Corporations Act, 1976 (hereinafter referred to as 'the KMC Act' for brevity).

3. It is contended that in terms of Article 285(1) of the Constitution of India, the property of the Union is exempt from all taxes imposed by a State or by any authority within a State. It is further contended that Section 110(1)(j) of the KMC