Section 116(3) in The City of Nagpur Corporation Act, 1948
(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.
