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| (1)
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Save as otherwise provided in this Act, the property tax shall
be levied in respect of all lands and buildings in New Delhi except- |
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| (a)
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lands and buildings or portions of lands and buildings exclusively
occupied and used for public worship or by a society or body for a charitable
purpose: | |
Provided that such society or body is supported wholly or in
part by voluntary contributions, applies its profits, if any, or other income
in promoting its objects and does not pay any dividend or bonus to its members. |
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Explanation. - "Charitable purpose" includes relief of the
poor, education and medical relief but does not include a purpose which relates
exclusively to religious teaching. | | (b)
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lands and buildings vested in the Council, in respect of which
the said tax, if levied, would under the provisions of this Act be leviable primarily
on the Council; | | (c)
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agricultural lands and buildings (other than dwelling houses). |
| | (2)
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Lands and buildings or portions thereof shall not be deemed
to be exclusively occupied and used for public worship or for a charitable purpose
within the meaning of clause (a) of sub-section (1) if any trade or business is
carried on in such lands and buildings or portions thereof or if in respect of
such lands and buildings or portions thereof, any rent is derived. |
| (3)
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Where any portion of any land or building is exempt from the
property tax by reason of its being exclusively occupied and used for public worship
or for a charitable purpose such portion shall be deemed to be a separate property
for the purpose of municipal taxation. | |