General tax on what premises to be levied.

§177

Summary

The general tax shall be levied in respect of all building and lands in the City except —\br@s (a) buildings and lands solely used for purpose connected with the disposal of the dead ;\br@s (b) buildings and lands or portions thereof solely occupied and used for public worship or for a charitable purposes ;\br@s 1 (c) building solely used as schools and intermediate colleges whether aided by the State Government or not, fields, farms and gardens of Government aided institutes of research and development, play grounds of Government aided or unaided recognised educational institutions and sports stadium. \br@s (d) ancient monuments as defined in the Ancient Monuments Preservation Act, 1904, subject to any direction of the State Government in respect of any such monument ;\br@s 2 (e) any building or land the annual value of which as rupees three hundred and sixty or less, provided that the owner thereof does not own any other building or land in the same city ; 3 * * * \br@s (f) buildings and lands vesting in the Union of India except where provisions of clause (2) of article 285 of the Constitution of India apply.\br@s 4 (g) any owner-occupied residential building constructed on a plot of land measuring thirty square meters, or having a carpet area upto fifteenth square meters provided that the owner thereof does not own any other building in the city ; and \br@s 1 (h) residential buildings occupied by the owner of building, which is located in such area which has been included in the limit of Corporation within five years or the facilities of roads, drinking water and street light provided in the area, whichever is earlier.\br@s

The general tax shall be levied in respect of all building and lands in the City except —\br@s (a) buildings and lands solely used for purpose connected with the disposal of the dead ;\br@s (b) buildings and lands or portions thereof solely occupied and used for public worship or for a charitable purposes ;\br@s 1 (c) building solely used as schools and intermediate colleges whether aided by the State Government or not, fields, farms and gardens of Government aided institutes of research and development, play grounds of Government aided or unaided recognised educational institutions and sports stadium. \br@s (d) ancient monuments as defined in the Ancient Monuments Preservation Act, 1904, subject to any direction of the State Government in respect of any such monument ;\br@s 2 (e) any building or land the annual value of which as rupees three hundred and sixty or less, provided that the owner thereof does not own any other building or land in the same city ; 3 * * * \br@s (f) buildings and lands vesting in the Union of India except where provisions of clause (2) of article 285 of the Constitution of India apply.\br@s 4 (g) any owner-occupied residential building constructed on a plot of land measuring thirty square meters, or having a carpet area upto fifteenth square meters provided that the owner thereof does not own any other building in the city ; and \br@s 1 (h) residential buildings occupied by the owner of building, which is located in such area which has been included in the limit of Corporation within five years or the facilities of roads, drinking water and street light provided in the area, whichever is earlier.\br@s

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