Section 116 in The City of Nagpur Corporation Act, 1948
116. [General tax on properties to be levied] [This marginal note is substituted for the original by Maharashtra 13 of 1992, Section 14(d).].
(1)[The General tax] [These words were substituted for the words 'A property tax of not less than 6 ½ percent, of the annual value determined under this Chapter' by Maharashtra 13 of 1992, (B) 14(a).] shall be imposed by the Corporation upon all lands and buildings within the City except the following namely :-(a)buildings or lands or portions thereof exclusively occupied for public worship or for charitable purposes or for public burial or burning or for the disposal of the dead;(b)buildings and lands vested in Government used solely for public purposes or in the Corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the Government or the Corporation, respectively;(c)buildings and lands of a rental value of not more than [twenty-four rupees] [The words 'twenty-four rupees' were substituted for the words 'six rupees' by M. P. Act XIV of 1953, Section 6(a)(ii).] per annum where such building or land is occupied by the owner, and he does not possess any other building or land within the limits of the Corporation.(2)The following buildings and lands or portions thereof shall not be deemed to be exclusively occupied for the purposes specified in clause (a) of sub-section (1), namely :-(i)those in which any trade or business is carried on; and(ii)those in respect of which rent is derived whether such rent is or is not applied exclusively towards the objects specified in that clause.(3)Where any portion of any building or land is exempt from the [general tax] [These words were substituted for the words 'property tax' by Maharashtra 13 of 1992, Section 14(b).] by reason of its being exclusively occupied for the purposes specified in clause (a) of sub-section (1), such portion shall be deemed to be a separate property for the purposes of the said tax.(4)[ In fixing the rate of property tax, the Corporation may, subject to the minimum laid down in sub-section (1), fix rates of [general tax] [Sub-section (4) was inserted by M. P. Act XIV of 1953, Section 6(b).] rising with the different slabs of annual valuation but the rate of tax for any such slab shall be uniform throughout the area of the Corporation].
