Section 202(3) in Greater Hyderabad Municipal Corporation Act, 1955
(3)[] [Sub-section (2) renumbered as sub-section (3) by Act No.XLIII of 1956.] Where any portion of any building or land is exempt from the general tax by reason of its being solely occupied and used for public worship or for a charitable or educational purpose, such portion shall be deemed to be a separate property for the purpose of municipal taxation.