Amendment status not verified — confirm the current text below against the official source.
Taxation of union properties.- Notwithstanding anything contained in the foregoing provisions of this Chapter, lands and buildings being properties of the Union of India shall be exempted from the taxes on lands and buildings specified in section 86 : 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: 1[Provided that the public sector undertakings or companies owned and controlled fully or partially by the Central Government shall be assessable to taxes under the provisions of this Act or bye-laws made thereunder, and shall also be liable to pay fee or service charges, as the case may be, in lieu of services provided by the Corporation.] 2[90. Incidence of taxes on lands and buildings.- (1) The taxes on lands and buildings shall be primarily leviable upon the owner and in the absence of owner, it shall be leviable and recovered from the occupier including tenants. (2) The assessment, levy and payment of tax on land and building shall not in any manner confer any right, title or interest in the property upon either on the owner or the occupier and shall not be a proof of the fact that the building or premises is authorized one and further that any building or premises or part thereof which is erected in contravention of the provisions of this Act, regulations or bye-laws made thereunder, shall not be considered for regularization by virtue of being assessed to tax on lands and buildings under the provisions of this Act.]