Section 6 in The Rajasthan Lands and Buildings Tax Act, 1964
6. Exemption.
- Nothing in this Act shall apply to-(a)any [land or building or portion thereof] [Substituted by Rajasthan Act No. 15 of 1973.] owned or administered by the State Government, the Central Government or a local authority;(b)any [land or building or portion thereof] [Substituted by Rajasthan Act No. 15 of 1973.] set apart for public worship and is actually so used;(c)[ hospitals primarily maintained by the State Government, any local authority or such other authority specified by the State Government in this behalf and land appurtenant to such hospitals;] [Substituted by Rajasthan Act No. 15 of 1973.](d)any [land or building or portion thereof] [Substituted by Rajasthan Act No. 15 of 1973.] solely used for purposes connected with the disposal of the dead;(e)[ lands or buildings used for any common purpose of the community;] [Substituted by Rajasthan Act No. 15 of 1973.](f)[land or building or portion thereof] [Substituted by Rajasthan Act No. 15 of 1973.] used for public purposes:Provided that no rent is charged for, or no remuneration is derived from, such user;(g)[ any land or building or portion thereof owned, and solely used by an educational institution imparting education upto VIIIth Standard and that only for purposes of education, which includes housing of students and offices of the institution, and any land or building used for public parks, public libraries, public museums or used as play ground attached to schools] [Substituted by Rajasthan 8 of 1998 (31.7.1998).].(h)such [land or building or portion thereof] [Substituted by Rajasthan Act No. 15 of 1973.] owned by any school, college or university, as the State Government may, by notification, specify;(i)[land or building or portion thereof] [Substituted by Rajasthan Act No. 15 of 1973.] used-(i)for charitable purposes of sheltering destitute persons of animals;(ii)for orphanages, homes and schools for the deaf and dumb and for the infirm and deceased;(iii)for asylum for the aged and for fallen women;(iv)for such other philanthropic institutions as the State Government may by notification, specify;(j)[ ancient and historical monuments and archaeological sites and remains;] [Substituted by Rajasthan Act No. 15 of 1973.](k)[ x x x] [Omitted by Rajasthan Act No. 15 of 1973.](l)[ land or buildings incapable of yielding rent or profit.] [Substituted by Rajasthan Act No. 15 of 1973.][Chapter-II-A] [Inserted by Rajasthan Act No. 15 of 1973.] Taxing Authorities
