Section 132 in The Maharashtra Municipal Corporations Act, 1949
132. General tax on what premises to be levied. - (1) The general tax shall be levied in respect of all buildings and lands in the City except,-
(a)buildings and lands solely used for purposes, connected with the disposal of the dead;(b)buildings and lands or portions thereof solely occupied and used for public worship or for a public charitable purpose;(c)buildings and lands vesting in the [Government] used solely for public purposes and not used or intended to be used for purposes of trade or profit or vesting 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.(2)The following buildings and lands or portions thereof shall not be deemed to be solely occupied and used for public worship or for a public charitable purpose within the meaning of clause (b) of sub-section (1), namely:-(a)buildings or lands or portions thereof in which any trade or business is carried on; and(b)buildings or lands or portions thereof in respect of which rent is derived whether such rent is or is not applied solely to religious or charitable purposes.(3)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 public charitable purpose such portion shall be deemed to be a separate property for the purpose of municipal taxation.
