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State of Punjab - Section

Section 96 in The Punjab Municipal Corporation Act, 1976

96. Taxation of Union properties.

- Notwithstanding anything contained in the foregoing provisions of this Chapter, lands and buildings being properties of the Union shall be exempt from the taxes on lands and buildings specified in section 91 :Provided that nothing in this section shall prevent the Corporation from levying any of the said taxes on such lands and buildings to which immediately before the 26th January, 1950, they were liable, or treated as liable, so long as that tax continues to be levied by the Corporation on other lands and buildings.