- Notwithstanding anything contained in this chapter following properties shall be exempted from the property tax that is to say, tax on lands and building only, but shall be charged with tax on services :--(i)the land and building on the Central or State Government which were not liable to pay any tax before commencement of this Act.(ii)Diplomatic office of foreign State.(iii)Lands or buildings or portions thereof exclusively used for the purpose of public work-ship, public burial burning ghat or any other place used for the disposal of the dead and duly registered.(iv)Open spaces including parade ground which are properties of the Government.
