THE JAMMU AND KASHMIR MUNICIPAL ACT, 2000
Section 83. Taxation of Union Properties.
Notwithstanding anything contained in the foregoing provisions of this Chapter, lands and buildings or vacant lands or both being properties of Union of India shall be exempted from the taxes :
Provided that nothing in this section shall prevent the Municipality from levying a service charge on any property of the Central Government which is exempted from payment of property tax under this section, at the rate upto five per centum of the taxable annual value of such land and building.]
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