Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in the foregoing provisions of properties. this Chapter, lands and buildings being properties of the Union shall be exempted from the taxes on lands and buildings specified in section 89: Provided that nothing in this 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: Provided further that nothing in this section, shall prevent the Corporation for charging the service charges in lieu of services rendered as per Government ofIndia instructions. Incidence of tax on lands and buildings. 5[93. (1) If any land has been let to a tenant and such tenant has erected building upon the land, the tax on lands and buildings payable under clause (a) of sub-section (1) of section 87 in respect of that land and the building erected thereon, shall be primarily payable by the tenant. In case the tenant vacates the said building or land, it shall be the liability of the owner to pay the said tax. I. Substituted by Haryana Act 21 of 2012 w.e.f. 01.04.2010.