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State of Meghalaya - Section

Section 92 in Meghalaya Municipal Act, 1973

92. Exemptions and remissions.

(1)The tax mentioned in Section 68, sub-section (1) (a) (b) (d), shall not be assessed or levied on any building or holding which is used exclusively as a place of public worship, or on any holding which is duly registered as a public burial or buring ground under this Act.
(2)The Board at a meeting may exempt from assessment to the tax mentioned in Section 68, sub-section (I) (a), any holding used for the purposes of a public charity.
(3)The Board may, at a meeting, reduce the amount payable on account of any of the taxes mentioned in Section 68, sub-section (1) (a), (b), (c) and (d), or remit the same, on tl1e ground of excessive hardship to the person liable to pay the same:Provided that such reduction or remission shall not, unless renewed by the Board at a meeting have effect for more than one financial year.