Section 107(2) in Rajasthan Municipalities Act, 2009
(2)None of the taxes specified in clause (a) of sub-Section (1) of Section 102 and clauses (i) and (ii) of sub-Section (1) of Section 103 shall be leviable in respect of any lands, buildings, vehicles, conveyance and boats belonging to or vested in the Central Government or the State Government:Provided that, so long as any such tax continues to be levied by the Municipality on like properties of other persons, nothing in this sub-Section shall prevent the Municipality from levying that tax to which, immediately before the 26th day of January, 1950, any lands, buildings, vehicles, conveyances and boats of the Central Government were liable or treated as liable:Provided further that any land, building, vehicle, conveyance or boat belonging to or vested in the State Government shall be so exempted from payment of any such tax, if the same is used or intended to be used solely for public purposes and not for purposes of profit.
