law: Railways Act, 1989
  184. Taxation on railways 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 very 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.