Amendment status not verified — confirm the current text below against the official source.
(1) The following buildings and lands shall be exempted from property tax as may be levied under section 203 and service cess as may be levied under sub-section (2) of section 200, namely:- (a) buildings set apart for public worship and actually so used or used for allied purposes, religious study centres; (b) building exclusively used for educational purposes or allied purposes under the ownership of educational institutions owned by the Government, aided or functioning with the financial assistance of the Government and the hostel buildings wherein the students of the said institutions reside; 38A[(ba) buildings exclusively used for educational purposes under the ownership of educational institutions having the recognition of the Government and up to the level of Higher Secondary and hostel buildings in which the students of such institutions reside ] (c) hospitals providing treatment to patients free of cost; (d) buildings providing shelter to destitutes, orphans, physically or mentally challenged persons, persons suffering from fatal diseases or animals and using for charitable purposes by admitting all classes of people; (e) libraries, reading rooms and play grounds open to public; (f) ancient monuments being protected under the law relating to preservation of ancient monuments for the time being in force, or part thereof which are not used as residential houses or as public offices; (g) burial and burning grounds; (h) buildings owned by any Local Self Government Institution and the buildings attached to the institutions handed over to Local Self Government Institutions by the Government; (i) buildings if the owner thereof belongs to poverty line and used as his own dwelling house and having a plinth area of less than thirty square metres; (j) residential buildings constructed and given free of cost by Government or Quasi-Government institutions or Local Self Government institutions as part of welfare activities; Explanation.-- The exemption granted under sub-section (1) shall not extend to buildings for which rent is realised by the owners and to residential houses not being hostels attached to educational institutions and to residential houses attached to libraries. (2) The Government and with the permission of the Government, the Village Panchayat may exempt wholly or in part any class of buildings under the ownership of any person, from the payment of tax, cess or duty under the provisions of this Act.] Substituted by Act 31 of 2009 dt.07/10/2009. Inserted by Act 23 of 2013 (w.e.f. 25/11/2012).