Section 122 in The Madurai City Municipal Corporation Act, 1971
122. General exemption from property tax.
- The following buildings and lands shall be exempt from the property tax:(a)places set apart for public worship and either actually so used or used for no other purposes;(b)choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of which is used exclusively for charitable purposes;(c)[Buildings used for educational purpose including hostels attached thereto and places used for the charitable purpose] [Substituted by Tamil Nadu Act 42 of 1994.] of sheltering the destitute or animals, and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by the council;(d)such ancient monuments protected under the Ancient Monuments Preservation Act, 1904 (Central Act VII of 1904) and such ancient and historical monuments declared by or under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (Central Act XXIV of 1958) to be of national importance and also such ancient monuments and archaeological sites and remains protected under the Tamil Nadu Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1966 (Tamil Nadu Act 25 of 1966) or parts thereof as are not used as residential quarters or public office;(e)charitable hospitals and dispensaries, but not including residential quarters attached thereto;(f)such hospitals and dispensaries maintained by railway administration as may, from time to time, be notified by fa Government, but not including residential quarters thereto;(g)burial and burning grounds included in the book kept in fa municipal office under section 404;(h)any building or land the annual value of which is less than one hundred and nineteen rupees provided that the owner there off not liable to profession tax or income-tax and provided further that no other building or land is owned by him or the aggregate annual value of all the buildings and lands owned by him is less than one hundred and nineteen rupees;(i)the bed of any river or canal or any river or canal belonging to Government and which do not provide any income to fa Government or any Government land set apart for recreation purposes or any other Government property being neither building nor land from which in the opinion of the Government any income could not be derived, as may, from time to time, notified by the Government:Provided that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt from property tax and building or land for which rent payable by the person or persons using the same for the purposes referral to in the said clauses.
