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State of Gujarat - Section

Section 4 in GIDC BULSAR (EXPANDED) NOTIFIED AREA CONSOLIDATED TAX RULES, 1991

4. Exemptions. :-

The following shall be exempted from the consolidated tax:-
(a)Central and State Government District Panchayat, Taluka Panchayat or Gram and Nagar Panchayat, District School Board and Municipal School Building.
(b)All buildings and lands which are protected monuments within the meaning of the Ancient Monuments Preservation Act, 1904, and not deriving any revenue or rent.
(c)All buildings and lands or portions thereof used or occupied exclusively for public worship or for charitable and educational purposes, and not yielding any revenue or rent.