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[Cites 0, Cited by 62] [Section 3] [Entire Act]

State of Kerala - Subsection

Section 3(1) in Kerala Building Tax Act, 1975

(1)Nothing in this Act shall apply to -
(a)buildings owned by the Government of Kerala or the Government of India or any local authority; and
(b)buildings used principally for religious, charitable or educational purposes or as factories or workshops.
Explanation. - For the purposes of this sub-section, "charitable purpose" includes relief of the poor and free medical relief.