Bare ActsThe BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020

Section 152

General exemptions

Amendment status not verified — confirm the current text below against the official source.

General exemptions.- (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. (c) places used for the charitable purpose of sheltering the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by Government; (d) such ancient monuments protected under the Karnataka Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1961 (Karnataka Act 7 of 1962) and the Ancient Monuments and Archeological Sites and Remains Act, 1958 (Central Act 24 of 1958) or parts thereof as are not used as residential quarters or public offices; (e) charitable hospitals and dispensaries but not including residential quarters attached thereto; (f) such hospitals and dispensaries maintained by railway administrations as may from time to time be notified by Government, but not including residential quarters attached thereto; (g) burial and cremation grounds included in the list published by the chief Commissioner; (h) the Government lands set apart for free recreational purposes and all such other Government land as may be notified by it, from which in the opinion of the Government no income could be derived; (i) building or lands exclusively used for,- (a) students hostels which are not established or conducted for profit; 1[(b) the educational institutions established for the purpose of education, recognized by the Government or Local Authority.]1

Section 152 – The BRUHAT BENGALURU MAHANAGARA PALIKE ACT, 2020 | DailyLaw.ai