377. Licensing and other provisions not applicable to Government.
(1)Nothing in this Act or in any rule or bye-law made thereunder shall be construed as requiring the taking out of any licence or the obtaining of any permission under this Act or any such rule or bye-law in respect of any place in the occupation or under the control of the Central or the State Government or in respect of any property of the Central or the State Government.(2)Save in so far as they levy of any tax or continuation of levy of any tax on any property of the Union is permissible under Article 285 of the Constitution of India, the property of the Union shall be exempt from any tax levied under this Act.
