Exemption of certain buildings and lands from payment of cess

(1) The following lands and buildings shall be exempt from payment of the cess, that is to say,— (a) lands and buildings vesting in, or leased to, the Central Government ; (b) lands and buildings vesting in, or leased to, the State Government or requisitioned by the State Government, but not those lands and buildings where the land vesting in or leased to the State Government is given on lease and the building erected there on belongs to any other person, and also not those lands and buildings where the land and building thereon vesting in or leased to the State Government are given on lease to any other person ; (c) lands and buildings vesting in, or leased to, the Mumbai Corporation, but not those properties where the land vesting in or leased to the Mumbai Corporation is given on lease and the building erected thereon belongs to any other person and also not those properties where the land and building thereon vesting in or leased to the Mumbai Corporation are given on lease to any other person ; (d) lands and buildings vesting in, or leased to, the Authority ; (e) lands and buildings vesting in, or leased to, the Trustees of the Port of Bombay, and not used or intended to be used for the purpose of profit ; (f) lands and buildings vesting in, or leased to, a public trust registered under the Maharashtra Public Trusts Act, 1950 (Bom. XXIX of 1950), and, exclusively occupied for public worship or for education purposes ; (g) lands and buildings vesting in or leased to, a co-operative housing society : Provided that, any of these buildings shall be entitled to this exemption only if more than one-half of the total number of tenements therein are occupied by members of that society ; (h) such lands and buildings of any Diplomatic of Consular Mission of a foreign State as are, by general or special orders, specified by Government under clause (c) of sub-section (1) of section 143 of the Corporation Act ; (i) buildings exclusively in the occupation of the owner ; (j) buildings exclusively used for non-residential purposes ; (k) residential buildings exclusively occupied on leave and license basis ; (l) buildings occupied or used partly for one and partly for any other purpose or purposes specified in clause (i), (j) or (k) : Provided that no part or parts thereof is or are occupied or used for any purpose not specified in any of the said clauses ; (m) all open lands which are not built upon ; (n) buildings erected or which may be erected in an area, after the date on which the Bombay Buildings Repairs and Reconstruction Board Act, 1969 (Mah. XLVII of 1969), came into force in such area ; (o) any lands and buildings exempted from the payment of the cess before the appointed day under clause (m) of sub-section (1) of section 28 of the Act referred to in clause (n) ; (p) building which is subjected to repairs amounting to reconstruction as certified by Municipal Corporation. Explanation.— In this section ‘building’ means building as a whole, and not any part thereof or premises therein taken separately.