Section 15 in Tamil Nadu Village Panchayats (Assessment and Collection of Taxes) Rules, 1999
15. Exemption of specified classes of houses from house-tax.
- The following buildings shall, if they fall within the meaning of house as defined in the Act, be exempt from the house-tax -(a)buildings set apart for public worship and either actually so used or used for no other purpose;(b)choultries for the occupation of which no rent is charged and choultries where the rent charged for the occupation is used exclusively for charitable purposes;(c)[ buildings used for educational purposes including hostels and libraries run by the Government or local bodies and institutions aided by the Government and public buildings used for charitable purpose of sheltering the destitutes or animals;] [Substituted by G.O. Ms. No. 38, RD & PR (PR.1), dated the 5th March 2008.](d)such ancient monuments protected under the Ancient Monuments Preservation Act, 1904 (Central Act 7 of 1904), or parts thereof, as are not used as residential quarters or as public offices;(e)charitable hospitals and dispensaries and other buildings exclusively used for charitable purposes;(f)such hospitals and dispensaries maintained by Railway Administration as may, from time to time, be notified by the Government;(g)buildings belonging to village panchayats;(h)buildings of the Forest Department situated within the forest area which are within the jurisdiction of a village panchayat;(i)light houses;(j)all cattle pounds maintained by the Revenue Department; and(k)cyclone shelters:Provided that nothing contained in [clause (a)] [Inserted by G.O. Ms. No. 38, RD & PR (PR. 1), dated the 5th March 2008.] shall be deemed to exempt from house-tax, if any building for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses:Provided further that educational institution (not commercial in nature) exempted from levy of house-tax, immediately before the commencement of the Act shall continue to be exempted under the said Act.[Provided also that the building used for educational purposes by Government aided institutions, for conducting self-financing unaided courses shall be subject to levy of house-tax.] [Inserted by G.O. Ms. No. 38, RD & PR (PR. 1), dated the 5th March 2008.]Explanation. - The exemption granted under this rule shall not extend to residential quarters attached to schools or colleges not being the hostels or residential quarters attached to hospitals, dispensaries and libraries.
