Notwithstanding anything contained
in the foregoing provisions of this Chapter, lands and buildings being properties
of the Union of India shall be exempted from the taxes on lands and buildings
specified in section 86 :
1[Provided that nothing in this section shall prevent the Corporation from levying a service charge on any property of the Central Government which is exempted from payment of property tax under this section, at the rate upto five per centum of the taxable annual value of such land and building].
1[Provided that nothing in this section shall prevent the Corporation from levying a service charge on any property of the Central Government which is exempted from payment of property tax under this section, at the rate upto five per centum of the taxable annual value of such land and building].
1. Proviso substituted by S.O. 3466 (E) of 2020 dated 05.10.2020.