Section 171(6) in The Calcutta Municipal Corporation Act, 1980
(6)Notwithstanding anything contained in this Chapter, lands and buildings which are the properties of the Union, shall be exempt from the consolidated rate:Provided that nothing in this sub-section shall prevent the Corporation from levying on such lands and buildings a consolidated rate to which immediately before the commencement of this Act they were, or were treated as, liable :Provided further that the Corporation may levy a service charge on such building on the basis of such annual value and at such rate as may be determined by the Central Government from time to time.
