Section 148 in Gauhati Municipal Corporation Act, 1971
148. Exemption from general property tax.
- The Corporation may exempt the following properties from payment of property taxes: -(a)Buildings and lands vesting in the Central Government without the prior approval of the Central Government except where the provision of clause (2) of Article 285 of the Constitution of India apply;(b)Buildings and lands occupied and used for public worship or for charitable purposes, so declared by the Corporation;(c)Buildings and lands the rental value of which does not exceed twenty rupees per month provided that: -(i)The building is occupied by the owner and(ii)The owner does not possess any other building or land the rent whereof exceeds twenty rupees per month in the aggregate.
