Section 6 in The M.P. Nagariya Sthawar Sampatti Kar Adhiniyam, 1964
6. Exemptions.
- The tax shall not be leviable in respect of the following properties, namely,-(a)building and lands owned by or vesting in-(i)the Union Government;(ii)the State Government;(iii)[ a local authority] [Inserted by M.P. Act No. 3 of 1971 (w.e.f. 1-4-1970).];[x x x] [Omitted by M.P. Act No. 3 of 1971 (w.e.f. 1-4-1970).](c)buildings and lands the annual letting value of which does not exceed [eighteen] [Substituted by M.P. Act No. 49 of 1976.] hundred rupees] :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 urban area, 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 lands owned by him in that area;(d)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;(e)public parks and play grounds which are open to the public and building and lands attached thereto if the rent derived therefrom is exclusively spent for the administration of parks and play grounds to which they are attached;(f)[ buildings and land or portions thereof used exclusively for public worship or public charity such as mosques, temples, churches, dharamshalas, gurdwaras, hospitals, dispensaries, orphanage, alms houses, drinking water fountains, infirmaries for the treatment and care of animals and public burials or burning grounds, or other places for the disposal of the dead : [Substituted by M.P. Act No. 3 of 1971 (w.e.f. 1-4-1970).]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 with the meaning of the 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.](g)buildings anti lands owned by widows or minors or persons subjects to physical disability or mental infirmity owing to which they arc 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 [twenty four hundred] [Substituted by M.P. Act No. 3 of 1971 (w.e.f. 1-4-1970).] rupees of the annual letting value of such buildings and lands;(h)[x x x] [Omitted by M.P. Act No. 49 of 1976 (w.e.f. 1-4-1976).]
