Section 127A(2)(c) in The Chhattisgarh Municipalities Act, 1961
(c)[ educational institutions of Government of India, State Government Council or Nagar Panchayats as the case may be, registered charitable trusts, educational institutions registered under Section 12A of the Income Tax Act, 1961 shall be wholly exempted and other educational institutions may be given a rebate of upto fifty percent of the property tax as assessed by the Council or Nagar Panchayats as the case may be in accordance with norms that may be prescribed by the State Government;] [[Substituted by C.G. Act No. 17 of 2012, dated 1.8.2012. Prior to substitution clause (c) stood as under:-