Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in the foregoing provisions of this Chapter,— (a) lands or buildings or portions thereof exclusively used for the purpose of public worship, or Levy of surcharge. Rebate for residential building. Exemption of holdings exclusively used for public worship etc. 253 The West Bengal Municipal Act, 1993. [West Ben. Act (Part 1V.—Municipal Taxation and Application Fee.— Chapter X.—Taxes and Fees.—B. Rating and Valuation.— Sections 102-105.) (b) lands or buildings exclusively used for the public burial or as burning ground, or any other place used for the disposal of the dead duly registered under this Act, or (c) open spaces, including parade grounds, which are the properties of Government, shall be exempt from the property tax. Explanation.—For the purpose of clause (a) of this section, any land or building used for the purpose of public worship shall not be deemed to be exclusively used for such purpose, if on such land or in such building any trade or business is carried on, or any rent or fee is derived in respect of such land or building, or if the public do not have the right of free access to such land or building without payment. Exemption of holdings exclusively used for public charity or medical relief, or education of the poor, free of charge. Power to reduce rates in case of excessive hardship. Remission of account of vacant building. Exemption of holding of low valuation.