Section 203(1) in The Orissa Municipal Corporation Act, 2003
(1)Notwithstanding anything contained in the foregoing provisions of this chapter, -(i)any land or building or portion thereof exclusively used for the purpose of public worship; or(ii)any land or building exclusively used for the purpose of public burial or as cremation ground; or any other place used for the disposal of the dead duly registered under this Act; or(iii)any open space including a parade ground which is the property of the Central Government or the State Government;may be exempted by the Corporation from the property tax.Explanation. - For the purposes of clause (i), any land or building used for public worship shall not be deemed to be exclusively used for such worship, if, on such land or in such building, any trade or business is carried on, or any rent or income is derived in respect of such land or building.
