Section 36E(1)(a) in New Town, Kolkata Development Authority Act, 2007
(a)the Development Authority shall exempt from the property tax-(i)lands and buildings or portions thereof exclusively used for the purpose of public worship, or(ii)land and building or portions thereof exclusively used for the purpose of public burial or as burning ground, or any other place used for the disposal of the dead, or(iii)parade grounds which are the properties of the Government, or(iv)Social Welfare Homes run by the State Government, or(v)the land and building as may be notified by the Government.