Section 115(1)(iv) in The Delhi Municipal Corporation Act, 1957
(iv)vacant land or buildings or portions thereof, exclusively occupied and used, with the approval of [a Corporation] [Substituted by Delhi Act 12 of 2011, section 2(a), "for the Corporation" (w.e.f. 13-1-2012)], for the purpose of public charity as may be specified in the bye-laws or for the purpose of medical relief to, or education of the poor, free of charge;