Amendment status not verified — confirm the current text below against the official source.
The Corporation may exempt the following JX"pefty*tax, Pr 0Pe r t ie s fr o m Payment of property taxes (a) buildings and lands vesting in the Central Government without the prior approval of the Central Government except where the pro* visions of clause (2) of Article 285 of the Constitution of India apply ; (b) buildings and lands occupied and used for public worship or for charitable purposes, so declared by the Corporation; (c) buildings and lands the rental value of which does not exceed twenty rupees per month : Provided that— (i) the building is occupied by the owner, and (ii) the owner does not possess any other build ing or land the rent whereof exceeds twen ty rupees per month in the aggregate. anYscaveM- 1 4 9 , S a v e 33 o th e r w ,9 e ^provided in this Act, ing tax. the water tax shall be levied only in respect of lands and buildings— (a) to which water-supply is made or which are connected by means of pipes from munici pal waterworks j or (b) which are situated in any portion of the city In which the Commissioner has given public notice that sufficient water is available from municipal water works for a reasonable sup ply to all the lands and buildings in the said portion. (2) Save as otherwise provided in this Act, the scavenging tax shall be levied only in respect of lands and buildings— (a) in which there is a latrine, urinal, cesspool, bathing place or cooking place connected with a municipal drain; or (b) which are situated in any portion of the city in which the Commissioner has given public notice that the collection, removal and disposal of all filth and polluted and obno xious matter from latrines, urinal and cess pools will be undertaken by municipal ageiay. • 3 a 103 (3) The Corporation may allew a rebate upto 33| per cent of the scavenging tax on holdings having sanitary latrines. tionofrate-