Amendment status not verified — confirm the current text below against the official source.
Inserted by the Orissa Act 16 of 1968, w.e.f. 01.08.1968. 68 THE ORISSA MUNICIPAL MANUAL (b) any Government office not being an office of a commercial nature; or (c) any educational, medical, public health or cultural institution: Provided further that if any portion of any such building as is referred to in the preceding proviso is used for residential purposes the aforesaid exemption shall not be applicable in respect of such portion. (2) if any dispute arises as to whether any such building shall be subject to payment of tax as aforesaid the matter shall be referred to the State Government whose decision thereon shall be final.]