Section 19
Exemption of property of the Union from taxation.
The Government of Union Territories Act, 1963
About this Act
An Act to provide for Legislative Assemblies and Councils of Ministers for certain Union territories and for certain other matters.
The property of the Union shall, save in
so far as Parliament may by law otherwise provide, be exempted from all taxes imposed by or under any
law made by the Legislative Assembly of 1[the Union territory] or by or under any other law in force in
1[the Union territory]:
Provided that nothing in this section shall, until Parliament by law otherwise provides, prevent any authority within 1[the Union territory] from levying any tax on any property of the Union to which such property was immediately before the commencement of the Constitution liable or treated as liable, so long as that tax continues to be levied in that Union territory.
Provided that nothing in this section shall, until Parliament by law otherwise provides, prevent any authority within 1[the Union territory] from levying any tax on any property of the Union to which such property was immediately before the commencement of the Constitution liable or treated as liable, so long as that tax continues to be levied in that Union territory.
Notes
1. Subs. by Act 18 of 1987, s. 65, for "a Union territory" (w.e.f. 30-5-1987)