State Act
89
Section 89. Taxation of Union properties.
THE JAMMU AND KASHMIR MUNICIPAL CORPORATION ACT, 2000
In forceJammu and Kashmir (State Act)
89. Taxation of Union properties. 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].