MAINTENANCE OF PUBLIC STREETS, DRAINS, ETC. VESTED IN THE AUTHORITY AND PAYMENT OF LOCAL RATES AND TAXES IN RESPECT OF BUILDINGS VESTED IN THE AUTHORITY
Payment of municipal tax for buildings vested in the Authority
38. (1) Notwithstanding anything contained in the Municipal Administration Ordinance, 1960 (Ord. X of 1960), or any other law for the time being in force, no municipal tax or rate or charges shall be levied or be payable for any building acquired or requisitioned in connection with the execution of any development scheme and vested in the Authority, provided such building is vacant and not used for any other purpose.
(2) Where such building is used for office accommodation of the field staff of the Authority engaged in the execution of the development scheme in connection with which the building was acquired , no holding tax shall be levied by the Paurashava, but other rates and charges for services provided by the Paurashava shall be payable at the usual rate.
(3) Where such building is used for a purpose other than that for which it was acquired or requisitioned or let out, municipal holding tax and other rates and charge shall be payable in respect of such building at the usual rate.
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