Section 136 in The Chhattisgarh Municipal Corporation Act, 1956
136. Exemptions.
- The property tax levied under Section 135 shall not be leviable in respect of The following properties, namely :-(a)buildings and lands owned by or vesting in-(i)the Union Government;(ii)the State Government;(iii)the Corporation;(b)[ all kutcha dwelling units having country title (Kawelu) roof and measuring not more than 500 square feet and all buildings and lands belonging to or occupied by the urban poor as may be exempted by the State Government through notification.] [Substituted by C.G. Act No. 18 of 2012, dated 1.8.2012.](c)[ educational institutions of Government of India, State Government, Municipal Corporations, registered Charitable Trusts, educational institutions registered under Section 12A of the Income Tax Act, 1961, shall be wholly exempted and other educational institutions may be given a rebate of upto fifty percent of the property tax as assessed by the Corporation in accordance with norms that may be prescribed by the State Government.] [Substituted by C.G. Act No. 18 of 2012, dated 1.8.2012.](d)public parks and playgrounds which are open to the public and building and land attached thereto if the rent derived therefrom is exclusively spent for the administration of parks and playgrounds to which they are attached;(e)buildings and lands or portions thereof used exclusively for public worship or public charity such as mosques, temples, churches, dharmashalas, gurudwaras, hospitals, dispensaries, orphanages, alms houses, drinking water fountains, infirmaries for the treatment and care of animals and public burial grounds, or other places for the disposal of the deal:Provided that the following buildings and lands or portions thereof shall not be deemed to be used exclusively for public worship or for public charity within the meaning of this section, namely :-(i)buildings in, or lands on, which any trade or business is carried on unless the rent derived from such buildings or lands is applied exclusively to religious purposes or to public charitable institutions aforesaid;(ii)buildings or lands in respect of which rent is derived and such rent is not applied exclusively to religious purposes or public charitable institutions aforesaid;(f)[ buildings and lands owned by widows or minors or persons with disability as defined under the Persons with Disabilities (Equal Opportunities, Protection of Rights and Full Participation) Act, 1995 (1 of 1996), to the extent as may be prescribed.] [Substituted by C.G. Act No. 18 of 2012, dated 1.8.2012.](g)buildings and lands owned by freedom lighters, retired members of Defence Services and their widows during their life time if they are exempted from income tax;(h)[ buildings and lands owned by blind persons and abandoned women, to the extent as may be prescribed.] [Substituted by C.G. Act No. 18 of 2012, dated 1.8.2012.](i)buildings and lands in occupation of owner for his residence shall be exempted from property tax to the extent of fifty percent.[***] [Omitted '(j) the Electric pole erected by the Chhattisgarh Electricity Board or its successor companies' by C.G. Act No. 18 of 2012, dated 1.8.2012.].(k)property owned by such political party in the State which has been recognised by the Election Commission of India.
