Amendment status not verified — confirm the current text below against the official source.
{1) Notwithstanding anything contained in the foregoing sections in ihis Chapter.— (a) (i) lands or buildings or portions thereof exclusively used for the purpose of public worship, or (ii) lands or buildings exclusively used for Ihe purpose of public burial or as burning ground, or any other place used for the disposal of the dead duly registered under ihis Act, or (iii) open spaces including parade grounds which arc the properties of Government, f'[or] :(iv) Social Welfare Homes run hy the Stale Government, shall be exempt from the J[properly tax|. 658 The Kotkahi Municipal Corporation Act, J980. [West Bcri. Act (Pari !V.—Taxation.—Chapter Xfl.—Powers of Taxation and properly taxes.—B. Property tax on lands and buildings and surcharge.— Sections 173 & I73A.) Explanation.— For llic purpose of sub-clausc {1) of clause (a) of this sub-seciion, any land or huilding used for Lhe purpose of public worship shall not be deemed lo be exclusively used for such purpose if on such land or in such building any irade or business is carricd on or any rent is derived in respccl of such land or building; (b) the Mayor-in-Council may exempt from lhe '[properly lax]— (i) any land or building the annual value of which does nol exceed ihrce hundred rupees: Provided lhal where a person owns or occupies more than one piece of land or more ihan one building and the aggregate, annual value ol" all such lands and buildings cxcccds three hundred rupees, such lands and buildings shall nol be exempt from lhe '[properly lax]: (ii) any land or building exclusively used wilh ihe approval of the Mayor-in-Council for lhe purpose of public charily or for the purpose of medical relief lo or education of lhe poor, free of charge; (iii) any land used for slreel, any open spue for public playground, or any public park under any of lhe statutory bodies mentioned in clause (a) of sub-section (8) of seclion 171. (2) The Municipal Commissioner shall cause io be maintained a register showing separately ihe lands and buildings exempted from lhe '[property lax] under sub-section (1) in such form as may be determined by regulations and such register shall be open lo lhe public for inspection.