Amendment status not verified — confirm the current text below against the official source.
(1) 1[The general tax shall be levied in respect of all buildings and lands in the City, the rateable value of which exceeds 2[six hundred rupee except]] (a) buildings and lands solely used for purposes connected with the disposal of the dead; (b) buildings and lands or portions thereof solely occupied and used for public worship or for a public charitable purposes; (c) buildings and lands vesting in the 3[Government] used solely for public pur poses and not used or intended to be used for purposes of trade or profit or vesting in the Corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained by primarily leviable from the 3[Government] or the Corporation, respectively. (2) The following builidngs and lands or portions thereof shall not be deemed to be solely occupied and used for public worship or for a public charitable purpose within the meaning of clause (b) of sub-section (1), namely :— (a) builidngs or lands or portions thereof in which any trade or business is carried on ; and (b) builidngs or lands or portions thereof in respect of which rent is derived whether such rent is or is not applied solely to religious or charitable purposes. (3) Where any portion of any building or land is exempt from the general tax by reason of its being solely occupied and used for public worship or for a public charitable purpose, such portion shall be deemed to be a separate porperty for the purpose of municipal taxation.