(1) The taxes mentioned in clauses (a), (g) and (l) of sub-section (1) of section 75 shall not be assessed or levied on any building which is used exclusively as a place of public worship, or on any holding which is duly registered as a public burial or burning ground under this Act.
(2) The municipality may exempt from assessment of the tax mentioned in clause (a) of sub-section (1) of section 75 on any holding used for the purpose of a public charity.
(3) The municipality may reduce the amount payable on account of any of the taxes mentioned in clauses (a), (b), (f) and (i) of sub-section (1) of section 75 or remit the same on the ground of excessive hardship to the person liable to pay the same:
Provided that such reduction or remission shall not, unless renewed by the municipality, have effect for more than one financial year.
(2) The municipality may exempt from assessment of the tax mentioned in clause (a) of sub-section (1) of section 75 on any holding used for the purpose of a public charity.
(3) The municipality may reduce the amount payable on account of any of the taxes mentioned in clauses (a), (b), (f) and (i) of sub-section (1) of section 75 or remit the same on the ground of excessive hardship to the person liable to pay the same:
Provided that such reduction or remission shall not, unless renewed by the municipality, have effect for more than one financial year.
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Constitution of municipalities.Section 4 · Effect of exclusion of local area from municipality.Section 5 · Election and maintenance of boundary marks.Section 6 · Incorporation of Nagar Panchayat.Section 7 · Composition of Nagar Panchayat.Section 8 · Application of certain provisions relating to Council in case of Nagar Panchayat.India Code, Government of India. Text fetched 25 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.