Section 101 in Chennai City Municipal Corporation Act, 1919
101. General exemptions.
- The following buildings and lands shall be exempt from the property tax:-(a)places set apart for public worship and either actually so used or used for no other purposes;(b)choultries for the occupation of which no rent is charged and choultries the rent charged for the occupation of which is used exclusively for charitable purposes;(c)buildings used for educational purpose including hostels attached thereto and places used for the charitable purpose of sheltering the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved by the council;(d)such ancient monuments protected under the Ancient Monuments Preservation Act, 1904 (Central Act VII of 1904), or parts thereof as are not used as residential quarters or public offices;(e)charitable hospitals and dispensaries but not including residential quarters attached thereto;(f)such hospitals and dispensaries maintained by railway administrations as may from time to time be notified by the State Government, but not including residential quarters attached thereto;(g)burial and burning grounds included in the list published by the commissioner under section 321(3) of this Act;(h)the bed of the Cooum, the bed of the Adyar, the Buckingham canal, Government lands set apart free for recreation purposes and all such other Government property (being neither buildings nor land from which in the opinion of the State Government any income could be derived) as may from time to time be notified by the State Government:Provided that the Government does not derive any income from such beds; and(i)any building or land the annual value of which is less than thirty-six rupees provided that the owner thereof is not liable to profession tax or income-tax and provided further that no other building or land is owned by him or the aggregate annual value of all the buildings and lands owned by him is less than thirty-six rupees:Provided that nothing contained in clauses (a), (c) and (e) shall be deemed to exempt from property tax any building or land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses.
