CourtMesh

Section 19: Exemption of property of the Union from taxation.

The Government of Union Territories Act, 1963Central Act · Act 20 of 1963

The property of the Union shall, save in so far as Parliament may by law otherwise provide, be exempted from all taxes imposed by or under any law made by the Legislative Assembly of [the Union territory] or by or under any other law in force in [the Union territory]:

Provided that nothing in this section shall, until Parliament by law otherwise provides, prevent any authority within [the Union territory] from levying any tax on any property of the Union to which such property was immediately before the commencement of the Constitution liable or treated as liable, so long as that tax continues to be levied in that Union territory.

Where this provision sits

ActThe Government of Union Territories Act, 1963
Section19
Marginal noteExemption of property of the Union from taxation.
JurisdictionCentral
StatusIn 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.

  • substituted, Act 18 of 1987. . Subs. by Act 18 of 1987, s. 65, for "a Union territory" (w.e.f. 30-5-1987)

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Government of Union Territories Act, 1963 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.