Article 284 of Constitution of India "Custody of suitors, deposits and other moneys received by public servants an courts.- All moneys received by or deposited with"
(a) any officer employed in connection with the affairs of the Union or of a State in his capacity as such, other than revenues or public moneys raised or received by the Government of India or the Government of the State, as the case may be, or
(b) any court within the territory of India to the credit of any cause, matter, account or persons, shall be paid into the public account of India or the public account of the State, as the case may be.
Article 285 of Constitution of India "Exemption of property of the Union from State taxation"
(1) The property of the Union shall, save in so far as
Parliament may by law otherwise provide, be exempt from all
taxes imposed by a State or by any authority within a State.
(2) Nothing in clause (1) shall, until Parliament by law
otherwise provides, prevent any authority within a State
from levying any tax on any property of the Union to which
such property was immediately before the commencement of
this Constitution liable or treated as liable, so long as
that tax continues to be levied in that State.