Section 119: Taxation of Union properties.

The Delhi Municipal Corporation Act, 1957Central Act · Act 66 of 1957

[(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 [in this sub-section] shall prevent [[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 [[the Corporation]] on other lands and buildings.

[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.] * * * *

Where this provision sits

Act	The Delhi Municipal Corporation Act, 1957
Section	119
Marginal note	Taxation of Union properties.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

renumbered, Act 42 of 1961. . Section 119 re-numbered as sub-section (1) thereof by Act 42 of 1961, s. 8 (w.e.f. 12-9-1961).
substituted. . Subs. by s. 8, ibid., for in this section (w.e.f. 12-9-1961).
substituted, Delhi Act 12 of 2011. . Subs. by Delhi Act 12 of 2011, s. 2 "the Corporation" (w.e.f. 13-1-2012).
substituted, Act 10 of 2022. . Subs. by Act 10 of 2022, s. 2, for "a Corporation" (w.e.f. 22-5-2022).
inserted, Delhi Act 6 of 2003. . Ins. by Delhi Act 6 of 2003, s. 9 (w.e.f. 1-8-2003).
omitted. . Sub-section (2) omitted by s. 9, ibid. (w.e.f. 1-8-2003).

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