65. Taxation of Union properties.- (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 tax specified in section 61: Provided that nothing tin this sub-sections hall prevent the council from levying property tax 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 Council on other lands and buildings. (2) Where the possession of any land or building, being property of the Union, has been delivered in pursuance of section 20 of the displace Persons (Compensation and Rehabilitation) Act, 1954 (44 of 1954.) to a displaced person, or any association of displaced persons, whether incorporated or not, or to any other person hereafter in this sub-section and the proviso to sub-section (1) of section 66 referred to as the transferee, the property tax spiffed in section 61 shall be leviable and shall be deemed to have been leviable in respect of such land or building with effect from the 7th day of April, 1958 or the date on which possession hereof has been delivered to the transferee, whichever is alter, and such property tax shall, notwithstanding anything contained in any other provision o f this act, be recoverable with effect from that day of date, as the case may be. |
