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Government of Union Territories Act, 1963 · Chapter II: Legislative Assemblies

Section 19: Exemption of property of the Union from taxation

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.

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 19

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