State Act

THE ODISHA MUNICIPAL ACT, 1950

5[131-B.Liability of Government buildings to certain taxes :– (1) The State Government shall, in respect of buildings belonging to them, be liable to the payment of the taxes specified in clauses (a), (b), (c), (d) and (e) of sub-section (1) of Section 131: Provided that the tax referred to in the said clause (a) shall not be levied in respect of any such building which is used for the purposes of – (a) any court or of any police-station or fire station; (b) any Government office not being an office of a commercial nature; or (c) any educational, medical, public health or cultural institution: Provided further that if any portion of any such building as is referred to in the preceding proviso is used for residential purposes the aforesaid exemption shall not be applicable in respect of such portion. (2) if any dispute arises as to whether any such building shall be subject to payment of tax as aforesaid the matter shall be referred to the State Government whose decision thereon shall be final.]