23. Facilities

23.1 No income tax of any kind, house and land tax, motor vehicle tax, sales tax, registration fee, customs tariff as well any direct or indirect tax, fee or charge of any kind to be levied by the government body or ………90 local body. Provided that:
23.1.1 The local purchase of goods required for the operation of the day-to-day business of the Trust shall not be exempted from customs duty, sales tax, excise duty etc. levied on the value thereof.
23.1.2 The Trust shall pay the fees and charges levied in consideration for any service.
23.2 The provisions relating to the ceiling as referred to in Section 7 of the Act Relating to Land, 2021 shall apply to the lands registered in the name of the Trust.