Section 33 — Exemption of property of the Union from taxation.

33. 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 or by or under any other law in force in the Union
territory of Jammu and Kashmir:
   Provided that nothing in this section shall, until Parliament by law otherwise provides, prevent any
authority within the Union territory of Jammu and Kashmir from levying any tax on any property of
the Union to which such property was immediately before the commencement of the Constitution

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liable or treated as liable, so long as that tax continues to be levied in that Union territory.