Section 172(1) in The Calcutta Municipal Corporation Act, 1980
(1)Notwithstanding anything contained in the foregoing sections in this Chapter,-(a)(i)lands or buildings or portions thereof exclusively used for the purpose of public worship, or(ii)lands or buildings exclusively used for the purpose of public burial or as burning ground, or any other place used for the disposal of the dead duly registered under this Act, or(iii)open spaces including parade grounds which are the properties of Government, shall be exempt from the consolidate rate.Explanation.- For the purpose of sub-clause (i) of clause (a) of this sub-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 is derived in respect of such land or building;(b)the Mayor-in-Council may exempt from the consolidated rate-(i)any land or building the annual value of which does not exceed three hundred rupees :Provided that where a person owns or occupies more than one piece of land or more than one building and the aggregate, annual value of all such lands and buildings exceeds three hundred rupees, such lands and buildings shall not exempt from the consolidated rate;(ii)any land or building exclusively used with the approval of the Mayor-in-Council for the purpose of public charity or for the purpose of medical relief to or education of the poor, free of changes;(iii)any land used for street, any open space for public playground, or any public park under any of the statutory bodies mentioned in clause (a) of sub-section (8) of section 171.
