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Section 83: Taxation of Union Properties.

The Jammu and Kashmir Municipal Act, 2000Union territory Act of Jammu and Kashmir · Act 20 of 2000

Notwithstanding anything contained in the foregoing provisions of this Chapter, lands and buildings or vacant lands or both being properties of Union of India shall be exempted from the taxes :

Provided that nothing in this section shall prevent the Municipality 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.]

Where this provision sits

ActThe Jammu and Kashmir Municipal Act, 2000
Section83
Marginal noteTaxation of Union Properties.
JurisdictionUnion territory of Jammu and Kashmir
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, S.O. 3466 of 2020. Sections 82 and 83 substituted by S.O. 3466 of 2020.

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