Government may exempt the certain classes or categories of persons or lands and buildings from the payment of the general tax.

1. (a) to which a water supply is furnished from or which are

connected by means of pipes with municipal water works; or

1. (b) which are situated in any portion of the Municipal area in which the Commissioner has given public notice that

portion. (2)3[[Omitted]

from levying any of the said taxes on such lands and buildings to which immediately

Provided further that nothing in this section, shall prevent the

on lands and buildings.

² Omitted by Haryana Act 21 of 2012 w.e.f. 01.04.2010.

³ Omitted by Haryana Act 21 of 2012 w.e.f. 01.04.2010.

⁴ Substituted by Haryana Act 15 of 2000 and further omitted by Haryana Act 24 of 2003.

⁵ Substituted by Haryana Act 24 of 2003.

or land, it shall be the liability of the owner to pay the said tax. I.Substituted by Haryana Act 21 of 2012 w.e.f. 01.04.2010.

1. (2) The assessment, levy and payment of the tax on buildings and