Section 136(c) in The Chhattisgarh Municipal Corporation Act, 1956
(c)[ educational institutions of Government of India, State Government, Municipal Corporations, registered Charitable Trusts, educational institutions registered under Section 12A of the Income Tax Act, 1961, shall be wholly exempted and other educational institutions may be given a rebate of upto fifty percent of the property tax as assessed by the Corporation in accordance with norms that may be prescribed by the State Government.] [Substituted by C.G. Act No. 18 of 2012, dated 1.8.2012.]
