Section 201 in The Orissa Municipal Corporation Act, 2003
201. Surcharge.
(1)The Corporation may, where any land or building or hut or portion thereof is used for any non-residential purpose, levy a surcharge on the property tax on such land or building or hut or portion thereof at such rate, not exceeding seventy five percent of the rate of property tax, as the Corporation may, from time to time, determine :Provided that where any portion of any land or building or hut is used for any non-residential purpose, the amount of the property tax payable in respect of such portion of land or building or hut shall, while fixing the property tax for the entire land or building or hut, be separately calculated :Provided further that the Corporation may, subject to such rules as may be made in this behalf for the grant of exemption from surcharge in respect of any class or classes of lands or buildings or huts used for educational, public health, medical, cultural or sports purposes, exempt any such land or building or hut from payment of the surcharge :Provided also that such exemption shall in no case exceed fifty per cent of the surcharge.(2)For the avoidance of doubt, it is hereby declared that for the purposes of Sub-section (1), "educational, public health, medical, cultural or sports purposes" shall mean -(a)the purpose of education intended to be imparted by a Government school or Government aided school or Corporation school or any other educational institution affiliated to any university or the All India Council for Technical Education, and(b)the purposes of public health, medical treatment, cultural functions or sports, ensured or organized by a Government institution or Government aided institution or the Corporation or an institution aided by the Corporation or any other public institution, registered under Societies Registration Act, 1860.
