Section 172(1)(a) in The Calcutta Municipal Corporation Act, 1980
(a)(i)lands or buildings or portions thereof exclusively used for the purpose of public worship, or(ii)lands or buildings exclusively used for the purpose of public burial or as burning ground, or any other place used for the disposal of the dead duly registered under this Act, or(iii)open spaces including parade grounds which are the properties of Government, shall be exempt from the consolidate rate.