101. Exemption of holdings exclusively used for public worship etc.
- Notwithstanding anything contained in the foregoing provisions of this Chapter,-(a)lands or buildings or portions thereof exclusively used for the purpose of public worship, or(b)lands or buildings exclusively used for the public burial or as burning ground, or any other place used for the disposal of the dead duly registered under this Act, or(c)open spaces, including parade grounds, which are the properties of Government [,or] [Inserted by the West Bengal Act 22 of 2000, w.e.f. 1.9.2000.](d)[ social welfare homes run by the State Government,] [Inserted by the West Bengal Act 22 of 2000, w.e.f. 1.9.2000.] [or](e)[ any Government, or Government sponsored, school or college which is serving the cause of education without generating any surplus funds, or without being run on commercial lines.] [Inserted by section 21 of the West Bengal Act 16 of 2002, w.e.f. 2.9.2002.]shall be exempt from the property tax.Explanation. - For the purpose of clause (a) of this section, any land or building used for the purpose of public worship shall not be deemed to be exclusively used for such purpose, if on such land or in such building any trade or business is carried on, or any rent or fee is derived in respect of such land or building, or if the public do not have the right of free access to such land or building without payment.
