General tax on what properties to be levied.

1. (1) The general tax shall be imposed by the Corporation upon all lands and buildings within the City except the following namely:-
   • (a) buildings or lands or portions thereof exclusively occupied for public worship or for charitable purposes, for public burial or cremation or for the disposal of the dead;
   • (b) buildings and lands vested in Government used solely for the public, purposes or in the Corporation, in of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the Government or the Corporation, respectively;
2. (2) The following buildings and land or portions thereof shall not be deemed to be exclusively occupied for the purposes specified in clause (a) of sub-section (1) namely :—
   • (i) those in which any trade or business is carried on; and
   • (ii) those in respect of which rent is derived whether such rent is or is not applied exclusively towards the objects specified in that clause.
3. (3) Where any portion of any building or land is exempt from the general tax by reason of its being exclusively occupied for the purposes specified in clause (a) of sub-section (1), such portion shall be deemed to be a separate property for the purposes of the said tax.
4. (4) In fixing the rate of general tax, the Corporation may, subject to the minimum laid

down in sub-section (1), fix rates of general tax rising with the different slabs of annual valuation but the rate of tax for any such slab shall be uniform throughout the area of the Corporation.