23. Exemption of certain buildings and lands from the levy of Urban Immoveable Property tax.
- The Urban Immovable Property Tax shall not be leviable in respect of the following:-(a)buildings and lands or portions thereof exclusively occupied for public worship or for charitable purposes;(b)buildings and lands vesting in [* * *] [The words 'His Majesty for the purpose of' were deleted by the Adaptation of Laws and Order, 1950.] the Central Government;(c)buildings and lands vesting in [* * *] [The words 'His Majesty for the purpose or were deleted by the Adaptation of Laws and Order, 1950.] the [State] [The word 'State' was substituted for the word 'Provincial' by the Adaptation of Laws and Order, 1950.] Government or belonging to a Municipality or a local board or a Cantonment Board and used solely for public purposes and not used or intended to be used for the purposes of profit; [*****] [The word 'and' was deleted by Bombay 6 of 1942, section 5 read with Bombay 23 of 1948, section 4.][***] [Clauses (d) and (e) were deleted by the Gujarat Adaptation of Laws (State and Concurrent Subjects) Order, 1960.]Explanation. - For the purposes of this section-(1)the following buildings and lands or portions thereof shall not be deemed to be exclusively occupied for public worship or for charitable purposes, namely:-(a)those in which trade or business is carried on ; and(b)those in respect of which rent is derived, whether rent is or is not applied exclusively to religious or charitable purposes;(2)where any portion of any building or land is exempt from the Urban Immovable Property tax by reason of its being exclusively occupied for public worship or for charitable purposes, such portion shall be deemed to be a separate property;[***] [Clause (3) in the Explanation was omitted by A.O, 1960.]
