Lands exempt from payment of non-agricultural assessment

Lands exempt from payment of non-agricultural assessment.— Lands used for the following purposes shall be exempt from the payment of the non-agricultural assessment, namely:—

1. (1) lands used by an agriculturist for an occupation subsidiary or ancillary to agriculture, such as the erection of sheds for hand-looms, or such other occupations as the Government may specify in rules made that behalf;
2. (2) lands used for purposes connected with the disposal of the dead;
3. (3) lands solely occupied and used for public worship;
4. (4) lands used for an educational or a charitable purpose the benefit of which is open to all citizens without distinction of religion, race, caste, place of birth or any of them;
5. (5) lands used for any other public purpose which the Government may by rules made under this Code declare to be exempt, for such period and subject to such conditions as may be specified therein;
6. (6) such agricultural lands (outside a gaothan, if any) in a non-urban area converted to non-agricultural use for purposes of residential building as the Government may, by notification in the Official Gazette, specify.