Lawgist65Taxation of Union properties
(1) Notwithstanding anything contained in the foregoing provisions of this Chapter, lands and buildings being properties of the Union shall be exempt from the property tax specified in section 61:
Provided that nothing in this sub-section shall prevent the Council from levying property tax on such lands and buildings to which immediately before the 26th January, 1950, they were liable or treated as liable, so long as that tax continues to be levied by the Council on other lands and buildings.
(2) Where the possession of any land or building, being property of the Union, has been delivered in pursuance of section 20 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954) to a displaced person, or any association of displaced persons, whether incorporated or not, or to any other person [hereafter in this sub-section and the proviso to sub-section (1) of section 66 referred to as the transferee], the property tax specified in section 61 shall be leviable and shall be deemed to have been leviable in respect of such land or building with effect from the 7th day of April, 1958 or the date on which possession thereof has been delivered to the transferee, whichever is later, and such property tax shall, notwithstanding anything contained in any other provision of this Act, be recoverable with effect from that day or date, as the case may be.
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- 61 Rates of property tax
- 62 Premises in respect of which property tax is to be levied
- 63 Determination of rateable value of lands and buildings assessable to property tax
- 64 Charge for supply of water
- 65 Taxation of Union properties
- 66 Incidence of property tax
- 67 Apportionment of liability for property tax when the premises are let or sub-let
- 68 Recovery of property tax from occupiers
- 69 Property tax a first charge on premises on which it is assessed
- 70 Assessment list
- 71 Evidential value of assessment list
- 72 Amendment of assessment list
- 73 Preparation of new assessment list
- 74 Notice of transfers
- 75 Notice of erection of building, etc
- 76 Notice of demolition or removal of buildings
- 77 Power of Chairperson to call for information and returns and to enter and inspect premises
- 78 Premises owned by, or let to two or more persons in severalty to be ordinarily assessed as one property
- 79 Assessment in case of amalgamation of premises
- 80 Power of Chairperson to assess separately outhouses and portions of buildings
- 81 Power of Chairperson to employ valuers
