Section 143 in The Mumbai Municipal Corporation Act, 1888
143. General tax on what premises to be levied.
(1)The general tax shall be levied in respect of all buildings and lands in [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] except(a)[ buildings and lands or portions thereof exclusively occupied for public worship or for charitable purposes;] [This clause was substituted for the original by Bombay 2 of 1911, Section 6(1).](b)buildings and lands vesting in [Brihan Mumbai] [These words were substituted for the words 'Greater Bombay' by Maharashtra 25 of 1996, (w.e.f. 4.9.1996).] [used solely for public purposes and not used or intended to be used for purposes of profit] [These words were inserted by Bombay 10 of 1928, Section 12.] or in the corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the [Government] [The word 'Government' was substituted for the word 'Crown' by the Adaptation of Laws Order, 1950.] or, the corporation, respectively;(c)[ such buildings and lands vesting in, or in the occupation of, any consul de carriers, whether called as a consul general, consul, vice-consul, consular agent, pro-consul or by any other name of a foreign State recognised as such by the Government of India, or of any members (not being citizens of India) of staff of such officials, and such buildings and lands or parts thereof which are used or intended to be used for any purpose other than for the purpose of profit.] [Clause (c) was substituted by Maharashtra 6 of 2012, Section 6 (w.e.f. 12-3-2012).](2)The following buildings [and lands or portions thereof] [These words were inserted by Bombay 2 of 1911, Section 6(2)(a).] shall not be deemed to be [* * * *] [Portion repealed by Bombay 2 of 1911, Section 6(2)(b) is omitted.] exclusively occupied for public worship or for charitable purposes within the meaning of clause (a), namely :-(c)[those] [The wore 'those' was substituted for the word 'buildings' by Bombay 2 of 1911, Section 6(2)(C).] in which any trade or business is carried on; and(d)[those] [The wore 'those' was substituted for the word 'buildings' by Bombay 2 of 1911, Section 6(2)(C).] in respect of which rent is derived whether such rent is or is not applied exclusively to religious or charitable purposes.(3)[ Where any portion of any building or land is exempt from the general tax by reason of its being exclusively occupied for public worship or for charitable purposes, such portion shall be deemed to be a separate property for the purpose of municipal taxation.] [This sub-section was added by Bombay 2 of 1911, Section 6(3).]
