(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).
(2) The Central Government may at any time revoke or vary a notification issued under sub-section (1).