SANJIV KHANNA, J:

1. The petitioner, Delhi Metro Rail Corporation Limited is a company registered under Section 617 of the Companies Act, 1956, with the Central Government and the Government of National Capital Territory of Delhi each having 50% holding. This is the third round of litigation between the petitioner and Delhi Municipal Corporation, the respondent herein, on the question whether the petitioner is liable to pay property tax and other taxes under the provisions of Delhi Municipal Corporation Act, 1957. The petitioner had earlier filed Civil Writ No. 2065/2002, which was allowed vide order dated 4th April, 2002 with the direction to the Assessing Authority to decide the question whether the petitioner is liable to pay tax in view of Section 184 of the Railways Act, 1989 (hereinafter referred to as the 1989 Act, for short). After remand, the Additional Assessor and Collector passed another assessment order but again without deciding the question whether Section 184 of the 1989 Act was attracted. This Court in Civil Writ No. 1531/2003 quashed the said assessment order and remanded back the matter for determination whether the petitioner is liable to pay tax or is protected under Section 184 of 1989 Act.

.2. The assessment order now passed by the Assessor and Collector on 30th March, 2005, in paragraph 3 refers to Section 184 of the 1989 Act, but the entire order is silent and does not specifically deal with the said Section. The Assessor and Collector has examined Section 119 of the Delhi Municipal Corporation Act and corporate entity of the petitioner, which makes it liable to pay taxes as any other individual or corporate entity, but the main question whether or not section 184 of the 1989 Act is attracted, is not answered. The simplest course for this Court is to again remand back the matter to the Assessor and Collector to decide the question of applicability of Section 184 of 1989 Act. However, both the parties were reluctant and have

.addressed arguments on merits with reference to Section 184 of 1989 Act. I therefore proceed to decide the Writ Petition.

3. At the outset, it may be noticed that both 1989 Act and Delhi Municipal Corporation Act, 1957 are Central Acts enacted by the Parliament. Similarly, the Metro Railways (Construction of Works) Act, 1978 and the Delhi Metro Railway (Operation and Maintenance) Act, 2002 (hereinafter referred to as the 1978 Act and 2002 Act respectively, for short) have been enacted by the Parliament.

4. Section 184 of the 1989 Act reads as under:- “184. Taxation on railway by local authorities.- (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 render or be prepared to render to the railway administration.”

5. The said Section in rather plain and unambiguous words, with a non obstante clause over-riding any other enactment, states that “railway administration” shall not be liable to pay any tax to a local authority for their f

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