Section 119:
Taxation of Union properties.
1
[(1)] Notwithstanding anything contained in the foregoing
provisions of this Chapter, lands and buildings being properties of the Union shall be exempt from the
property taxes specified in section 114:
Provided that nothing 2
[in this sub-section] shall prevent 3[4[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 3[4[the Corporation]] on other lands and
buildings.
5[Explanation.--For the purposes of this section, property owned by a Government company or a
statutory corporation, which has a corporate personality of its own, shall not be deemed to be the property
of the Union.]
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Notes:
1. Section 119 re-numbered as sub-section (1) thereof by Act 42 of 1961, s. 8 (w.e.f. 12-9-1961).
2. Subs. by s. 8, ibid., for in this section (w.e.f. 12-9-1961).
3. Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
4. Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
5. Ins. by Delhi Act 6 of 2003, s. 9 (w.e.f. 1-8-2003).
6. Sub-section (2) omitted by s. 9, ibid. (w.e.f. 1-8-2003).