General exemptions

General exemptions:

1. (1) The following buildings and lands shall be exempted from the property tax:
   • (a) places set apart for public worship and either actually so used or used for no other purposes;
   • (b) choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of which is used exclusively for charitable purposes;
   • (c) Buildings used for educational purposes including hostels attached thereto and places used for the charitable purpose of sheltering the destitute or animal and libraries and playground which are open to the public;
   • (d) Charitable hospitals and dispensaries;
   • (e) Burial and burning grounds;
   • (f) Buildings or lands belonging to the municipality and
   • (g) Any irrigation work vesting in the State Government including the bed of a water-course, or any building or land adjacent and appertaining to such irrigation work; Government lands set apart free for recreation purposes; and all such other Government property being neither buildings nor land from which in the opinion of the State Government any income could be derived as may from time to time be notified by the State Government: Provided that nothing contained in clauses (a) and (c) shall be deemed to exempt from property tax any building or land for which rent is payable by the person or persons using the same for purposes referred to in the said clause. Explanation: The exemption granted under this section shall not extend to residential quarters attached to schools and colleges not being hostels or to residential quarters attached to hospitals, dispensaries and libraries.
2. (2) The water and drainage tax shall not be levied on any land used exclusively for agricultural purposes and not deriving any benefit from the water or drainage works on account of which the tax is imposed.
3. (3) The Board of Councillors may with the previous sanction of the State Government exempt any particular part of a municipality from the payment of the whole of a portion of the water and drainage tax or the lighting tax on the ground that such area is not deriving full benefit from the water-supply and drainage or from the lighting system.
4. (4) The Board of Councillors may exempt any building or land from the whole or any portion of the scavenging tax if it is satisfied that the owner or occupier has made efficient arrangement for the daily removal therefrom of rubbish, filth and carcasses of animals.
5. (5) The Board of Councillors may by a general resolution exempt any building or land from the property tax-
   • (i) if the annual value of the same does not exceed a sum specified in the said resolution, such sum not being greater than rupees one hundred and eighty, and
   • (ii) the proprietor does not own any other building or land assessed to the property tax and is not liable to profession or income-tax.