(1)Notwithstanding anything contained in this Chapter, -(a)Lands and buildings belonging to diplomatic and consular missions of foreign states;(b)Lands and buildings actually used for cremation and burial; and(c)Public play grounds, parks and gardens,shall be exempt from the tax on lands and buildings.(2)Notwithstanding anything contained in this Chapter, lands and buildings, which are the properties of the union, shall be exempt from the property tax:Provided that nothing in this sub-section, shall prevent the Municipality from levying on such lands and buildings a tax to which immediately before the commencement of this Act, they were treated as liable:Provided further that the Municipality may levy a service charge on such buildings on the basis of such annual value and at such rates, as may be determined by the Central Government.
