(1)When, in pursuance of section 98, a [Board] [Substituted by Act 24 of 1936, S.69, for "Cantonment Authority" ] has fixed a Special rate for the cleansing of any factory, hotel, club or group of, buildings or lands, such premises shall be exempted from the payment of any conservancy or scavenging tax imposed in the cantonment.(2)The following buildings and lands shall be exempt from any tax on property [other than a tax imposed to cover the cost of specific services rendered by the Board] [Inserted by Act 15 of 1942, s.8.], namely:-(a)places set apart for public worship and either actually so used or used for no other purpose;(b)buildings used for educational purposes and public libraries play-grounds and dharamsalas which are open to the public and from which no income is derived;(c)hospitals and dispensaries maintained wholly by charitable contributions;(d)burning and burial grounds, not being the property of the Government or a [Board] [Substituted by Act 24 of 1936, S.69, for "Cantonment Authority" ], which are controlled under the provisions of this Act;(e)buildings or lands vested in a [Board] [Substituted by Act 24 of 1936, S.69, for "Cantonment Authority" ]; and(f)any buildings or lands, used or acquired for the public service or for any public purpose, which are the property of [the Government] [Inserted by the A.O. 1937.] or in the occupation of [the Central or any State Government] [Substituted by the A.O. 1937., for "the Govt."].
