Section 177 in Uttar Pradesh Municipal Corporation Act, 1959
177. General tax on what premises to be levied.
- The general tax shall be levied in respect of all buildings and lands in the City except -(a)buildings and lands solely used for purposes connected with the disposal of the dead;(b)buildings and lands or portions thereof solely occupied and used for public worship or for a charitable purpose;(c)[ building solely used as schools and intermediate colleges whether aided by the State Government or not, fields, farms and gardens of Government aided institutes of research and development, playgrounds of Government aided or unaided recognised educational institutions and sports stadium;] [Substituted by U.P. Act 38 of 2006, S.7.](d)ancient monuments as defined in the Ancient Monuments Preservation Act, 1904, subject to any direction of the State Government in respect of any such monument;(e)[ any building or land the annual value of which is rupees three hundred and sixty or less, provided that the owner thereof does not own any other building or land in the same city [and provided further that in the case of a building situated within thirty metres from the main or branch sewer line of the Corporation it has a latrine with arrangements for flushing] [Substituted by U.P. Act 10 of 1978 (w.e.f. 01-12-1977).]]; [* * *] [The word 'and' omitted by U.P. Act 17 of 1999, S. 4.](f)buildings and lands vesting in the Union of India except where provisions of clause (2) of Article 285 of the Constitution of India apply;(g)[ any owner-occupied residential building constructed on a plot of land measuring thirty square metres, or having a carpet area up to fifteen square metres provided that the owner thereof does not own any other building in the city; and [Inserted by U.P. Act 17 of 1999, S.4.](h)[ residential buildings occupied by the owner of building, which is located in such area which has been included in the limit of Corporation within five years or the facilities of roads, drinking water and street light provided in the area, whichever is earlier.]]
