Exemptions and remissions

Infrastructure1973347 sections3 chapters

Statutory text

(1) The tax mentioned in Section 68, sub-section (I) (a)
- (b) (d), shall not be assessed or leviedon any building or holding which is used exclusively as a place of public worship, or on any holding which is duly registered as a public burial or buring ground under this Act.
(2) The Board at a meeting may exempt from assessment to the tax mentioned inSection 68, sub-section (I) (a), any holding used for the purposes of a public charity.
(3) The Board may, at a meeting, reduce the amount payable on account of any of the taxes mentioned in Section 68, sub-section (1) (a), (b),
- (c) and (d), or remit thesame, on the ground of excessive hardship to the person liable to pay the same: Provided that such reduction or remission shall not, unless renewed by the Board at a meeting have effect for more than one financial year.

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