Section 127A(2)(e) in The Chhattisgarh Municipalities Act, 1961
(e)buildings and lands or portions thereof used exclusively for public, worship or public charity such as mosques, temples, churches, dharamshalas, 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 dead: