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[Cites 0, Cited by 2] [Section 3] [Entire Act]

State of Kerala - Subsection

Section 3(1) in Kerala Buildings Tax Act, 1961

(1)Nothing in this Act shall apply to-
(i)buildings owned by the state Government, the Central Government or any local authority; and
(ii)buildings used principally for religious, charitable or educational purposes or as factories or workshops.
Explanation. - "Charitable purpose" includes relief of the poor and medical relief.