- Notwithstanding anything contained in this Chapter, lands and buildings, which are the properties of the Union, shall be exempted from the property tax:Provided that nothing in this section shall prevent the Board of Councilors from levying on such lands and buildings a property tax to which, immediately before the commencement of this Act, they were, or were treated as, liable :Provided further that the Board of Councilors may levy a service charge on such buildings on the basis of [the annual value] [Substituted by the West Bengal Act 13 of 1995, w.e.f. 5.9.1995 for 'such annual value and'.] at such rate as may be determined by the Central Government from time to time.[100A. Exemption of properties of ex-servicemen. - Notwithstanding anything contained in the foregoing provisions of this Chapter, the Board of Councilors may, by a resolution, exempt 25 per cent of the property tax in respect of any holding belonging to art ex-serviceman, or family of a deceased soldier, who has no other land or building in any part of the State of West Bengal and who is residing in that holding.] [Inserted by the West Bengal Act 32 of 1997, w.e.f. 18.3.1998.]
