(1) None of the taxes
specified in sections 102 and 103 shall be leviable by a
Municipality in respect of any property belonging to or vested in it.
(2) None of the taxes specified in clause (a) of sub-section
(1) of section 102 and clauses (i) and (ii) of sub-section (1) of section 103 shall be leviable in respect of any lands, buildings,
vehicles, conveyance and boats belonging to or vested in the
Central Government or the State Government:
Provided that, so long as any such tax continues to be
levied by the Municipality on like properties of other persons,
nothing in this sub-section shall prevent the Municipality from
levying that tax to which, immediately before the 26th day of
January, 1950, any lands, buildings, vehicles, conveyances and
boats of the Central Government were liable or treated as liable:
Provided further that any land, building, vehicle,
conveyance or boat belonging to or vested in the State Government
shall be so exempted from payment of any such tax, if the same is
used or intended to be used solely for public purposes and not for
purposes of profit.
(3) The tax specified in clause (a) of sub–section (1) of
section 102 shall not be leviable in respect of lands and buildings
used solely as places of public worship and duly recognized as
such by the Municipality.
(4) The State Government may, if in its opinion reasonable
ground exists for doing so, grant and define by general or specific
order published in the Official Gazette such exemptions from
payment of a tax leviable under this Act as it may consider
necessary.
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