Exemption

Nothing in this Act shall apply to- (a) any urban land owned by the State or the Central Government; (b) any urban land owned by - (i) the Corporation of Madras; (ii) a municipal council constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920); (iii) a township committee constituted under the Mettur Township Act, 1940 (Tamil Nadu Act XI of 1940) the Courtallam Township Act, 1954 (Tamil Nadu Act XVI of 1954), the Bhavanisagar Township Act, 1954 (Tamil Nadu ACT XXV of 1954) or section 4 of the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958) or under any other law for the time being in force ; (iv) a panchayat or panchayat union council constituted under any law for the time being in force ; (c) any urban land owned by a religious institution, which is set apart for public worship and is actually so used, including any urban land owned by such institution and which is appurtenant thereto but not including any urban land owned by such institution and - (i) which is vacant, or (ii) in which buildings from which income is derived have been constructed ; (d) (i) any urban land on which hospitals maintained by - (a) the Government, any local authority or such other authority specified by the Government in this behalf, or (b) by any private institution which is in receipt of grant either from the Central Government or from the State Government, have been constructed and any urban land appurtenant to such hospitals ; or (ii) any urban land used for purposes directly connected with such hospitals, but not including any urban land - (a) which is vacant, or (b) in which buildings from which income is derived have been constructed. Explanation.- For the removal of doubts, it is hereby declared that the urban land on which staff quarters including nurses quarters or any other buildings directly connected with the purposes of the said hospitals have been constructed shall be deemed to be urban land used for Purposes directly connected with the said hospitals; (e) any urban land solely used for purposes connected with the disposal of the dead; (f) roads or urban lands used for communal purposes; (g) any urban land used for public purposes, provided that no rent is charged for, or no remuneration is derived from, such user; (h) any urban land used by schools, colleges or universities for purposes directly connected with education, but not including any urban land owned by such educational institutions and - (i) which is vacant, or (ii) in which buildings from which income is derived have been constructed. Explanation 1. — For the purposes of this clause, schools or colleges shall mean only such schools or colleges which are educational institutions recognized either by the Government or by any university, as the case may be.