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Cantonments Act, 1924


99.Exemption in the case of buildings:-

(1) When, in pursuance of section 98, a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board] has fixed a Special rate for the cleansing of any factory, hotel, club or group of, buildings or lands, such premises shall be exempted from the payment of any conservancy or scavenging tax imposed in the cantonment.

(2) The following buildings and lands shall be exempt from any tax on property {Ins by Act 15 of 1942, s.8.}[other than a tax imposed to cover the cost of specific services rendered by the Board], namely:-

(a) places set apart for public worship and either actually so used or used for no other purpose;

(b) buildings used for educational purposes and public libraries play-grounds and dharamsalas which are open to the public and from which no income is derived;

(c) hospitals and dispensaries maintained wholly by charitable contributions;

(d) burning and burial grounds, not being the property of the Government or a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board], which are controlled under the provisions of this Act;

(e) buildings or lands vested in a {Subs.by Act 24 of 1936, s.69, for " Cantonment Authority ".} [Board]; and

(f) any buildings or lands, used or acquired for the public service or for any public purpose, which are the property of {Ins.by the A.O.1937.} [the Government] or in the occupation of {Subs. ibid., for " the Govt."} [the Central or any State Government].

{Ins.By Act 35 of 1926, s.7.} [99A.General power of exemption:-The {Subs.by the A.O.1937, for " L.G."} [Central Government] may, by notification in the Official Gazette, exempt, either wholly or in part from the payment of any tax imposed under this Act, any person or class of persons of any property or goods or class of property or goods {The words " belonging to the Secretary of State for India in Council " were rep by Act 7 of 1931, s.6.},]



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