General exemptions.

(a) places set apart for public worship and either actually so used or used for no other purpose; (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, public buildings and places used for the charitable purpose of sheltering the destitute or animals and libraries and play grounds which are open to the public or which are attached to any educational institution. (d) such ancient monuments protected under the Ancient Monuments Preservation Act, 1904 (Central Act 7 of 1904), and such ancient and historical monuments declared by or under the Ancient Monuments and Archaeological Sites and Remains Act, 1958, (Central Act 24 of 1958), to be of national importance or parts thereof, as are not used as residential quarters or as public offices; The section came into force on the 1st day of August 1976 vide Extraordinary Gazette No.342, dated 29th July, 1976. (e) charitable hospitals and dispensaries; (f) hospitals and dispensaries maintained by railway administration; (g) burial and burning grounds included in the book kept at the municipal office under the provisions of this Act; (h) buildings or lands vesting in or belonging to the municipal council; (i) any irrigation work vesting in the 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 building nor land from which in the opinion of the Government any income could be derived as may from time to time be notified by the Government: Provided that nothing contained in clauses (a), (c), (e) and (f) 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 the purposes referred to in the said clauses: Provided further that nothing contained in this sub-section shall be deemed to exempt any building or land (other than a building or land vested in or belonging to a municipal council) which is served by the municipal scavenging service, from the scavenging tax. Explanation. – The exemption granted under this sub-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) The drainage tax shall not be levied on any land used exclusively for agricultural purposes and not deriving any benefit from the drainage works on account of which the tax is imposed. (3) The municipal council may, with previous sanction of the Government, exempt any particular part of a municipality form the payment of the whole or a portion of the water or drainage tax or of 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) The municipal council 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 arrangements for the daily removal therefrom of rubbish, filth and carcasses of animals and the cleansing of the latrines and cess-pool therein. (5) The municipal council 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 eighteen rupees, and (ii) if the proprietor does not own any other building or land assessed to the property tax and is not liable to profession or income-tax.