Section 172(1)(a) in Kolkata Municipal Corporation Act, 1980
(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)[ parade grounds which are the properties of Government, or] [Substituted by section 4(1) of the Kolkata Municipal Corporation (Amendment) Act, 2006 (West Bengal Act 32 of 2006), w.e.f. 1.5.2007.](iv)[ Social Welfare Homes run by the State Government] [Inserted by section 10(ii) of the Calcutta Municipal Corporation (Amendment) Act, 2001 (West Bengal Act VIII of 2001), w.e.f. 23.3.2001.]