Section 74(2) in Rajasthan Panchayati Raj Rules, 1996
(2)All buildings within a Panchayat circle belonging to the Central Government or the State Government as well as all such buildings belonging to or vested in a Panchayat or a Panchayat Samiti or a Zila Parishad or a Municipal Board shall be exempted from the payment of buildings tax under Rule 73.
