Section 119 in The Delhi Municipal Corporation Act, 1957
119. Taxation of Union properties.
- [(1)] [Section 119 re-numbered as sub-section (1) thereof by Act 42 of 1961, section 8 (w.e.f. 12-9-1961).] Notwithstanding anything contained in the foregoing provisions of this Chapter, lands and buildings being properties of the Union shall be exempt from the property taxes specified in section 114:Provided that nothing [in this sub-section] [Substituted by Act 42 of 1961, section 8, for in this section (w.e.f. 12-9-1961)] shall prevent [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] from levying any of the said taxes 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 [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a) for "the Corporation" (w.e.f. 13-1-2012)] on other lands and buildings.[Explanation. [Inserted by Delhi Act 6 of 2003, section 9 (w.e.f. 1-8-2003)]-For the purposes of this section, property owned by a Government company or a statutory corporation, which has a corporate personality of its own, shall not be deemed to be the property of the Union.][***] [Sub-section (2) omitted by Delhi Act 6 of 2003, section 9 (w.e.f. 1-8-2003).Earlier sub-section (2) was inserted by Act 42 of 1961, section 8 (w.e.f. 12-9-1961)]
