Section 112 in West Bengal Municipal Corporation Act, 2006
112. Exemption of holding exclusively used for public worship etc.
- Notwithstanding anything contained in the foregoing provisions of this chapter,-(a)lands or buildings or portions thereof, exclusively used for the purpose of public worship, or(b)lands or buildings, exclusively used for public burial or as burning ground, or any other place used for disposal of the dead and duly registered under this Act, or(c)open spaces, including parade grounds, which are the properties of the Government, or(d)social welfare homes run by the State Government, shall be exempted from the property tax.Explanation. - For the purposes of clause (a) of this section, any land or building used for the purpose of public worship shall not be deemed to be exclusively used for such purpose if, on such land or in such building, any trade or business is carried on or any rent is derived in respect of such land or building, or such land or building is used for any gainful purpose whatsoever.
