Section 19 in The Government Of Union Territories Act, 1963
19. Exemption of property of the Union from taxation.
The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempted from all taxes imposed by or under any law made by the Legislative Assembly of [the Union territory] [Substituted by Act 18 of 1987, Section 65 (w.e.f. 30-5-1987)] or by or under any other law in force in [the Union territory] [Substituted by Act 18 of 1987, Section 65 (w.e.f. 30-5-1987)]:Provided that nothing in this section shall, until Parliament by law otherwise provides, prevent any authority within [the Union territory] [Substituted by Act 18 of 1987, Section 65 (w.e.f. 30-5-1987)] from levying any tax on any property of the Union to which such property was immediately before the commencement of the Constitution liable or treated as liable, so long as that tax continues to be levied in that Union territory.
