Section 127A(2) in The Chhattisgarh Municipalities Act, 1961
(2)The property tax levied under sub-section (1) 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 Council;(b)[ All kachcha dwelling units having country tile (Kawelu) roof and measuring not more than 500 square feet, and all buildings and lands belonging to or occupied by the urban poor sections as may be exempted by the Government through notification;] [[Substituted by C.G. Act No. 17 of 2012, dated 1.8.2012. Prior to substitution clause (b) stood as under:-(b)buildings and lands the annual letting value of which does not exceed six thousand rupees in case of Municipal area having population of one lac or above and four thousand eight hundred rupees in case of Municipal area having population below one lac:Provided that if any such building or land is in the ownership of a person who owns any other building or land in the same Municipality, the annual letting value of such building or land shall for the purposes of this clause, be deemed to be the aggregate annual letting value of all buildings or land owned by him in the municipality;'.]]](c)[ educational institutions of Government of India, State Government Council or Nagar Panchayats as the case may be, 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 Council or Nagar Panchayats as the case may be in accordance with norms that may be prescribed by the State Government;] [[Substituted by C.G. Act No. 17 of 2012, dated 1.8.2012. Prior to substitution clause (c) stood as under:-'(c) buildings and lands or portions thereof used exclusively for educational purposes including schools, boarding houses, hostels and libraries if such buildings and lands or portions thereof are either owned by the educational institutions concerned or have been placed at the disposal of such educational institutions without payment of any rent;'.]](d)public parks and play grounds 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, 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: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 subject to physical or mental 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. 17 of 2012, dated 1.8.2012. Prior to substitution clause (f) stood as under:-'(f) buildings and lands owned by widows or minors or persons subject to physical disability or mental infirmity owing to which they are incapable of earning their livelihood, where the main source of maintenance of such widows or minors or persons is the rent derived from such buildings and lands:Provided that such exemption shall relate only to the first twelve thousand rupees of the annual letting value of such buildings and lands;'.]]](g)[ buildings and lands owned by freedom fighters and retired members of Defence Services and their widows during their life time if they are exempted from income tax;] [Inserted by M.P. Act No. 18 of 1997.](h)[ buildings and lands owned by blind persons and abandoned women, to the extent as may be prescribed;] [[Substituted by C.G. Act No. 17 of 2012, dated 1.8.2012. Prior to substitution clause (h) stood as under:-'(h) buildings and lands owned by blind persons, abandoned women and mentally incapacitated persons if sufficient proof is produced in this behalf and if the main source of their maintenance is the rent derived from such buildings and lands;'.]](i)[ buildings and lands in occupation of owner for his residence shall be exempted from property tax to the extent of fifty percent.] [Inserted by M.P. Act No. 18 of 1997.](j)[ [* * *] [Inserted by M.P. Act No. 12 of 2000.]]
