Section 24 in The Maharashtra Tax on Buildings (With Larger Residential Premises) (Re-Enacted) Act, 1979
24. Exemptions of certain buildings from payment of tax.
- The following buildings shall be exempt from the payment of the tax, that is to say,-(a)buildings vesting in, or belonging to, Central or State Government;(b)buildings vesting in any other State Government or belonging to any local authority and used exclusively for public purposes, and not used or intended to be used for purpose of profit;(c)buildings vesting in the Board of Trustees of the Port of Bombay and not used or intended to be used for the purpose of profit;(d)buildings or parts thereof vesting in, or in the occupation of, any consul de carriers, whether called a consul-general, consul, vice-consul, consular agent, pro-consul or by any other name, of a foreign State or of any members (not being citizens of India) of the staff of such officials and such buildings or parts are used or intended to be used for residential purpose and not used or intended to be used for purpose of profit.
