Section 62(1) in The New Delhi Municipal Council Act, 1994
(1)Save as otherwise provided in this Act, the property tax shall be levied in respect of all lands and buildings in New Delhi except-(a)lands and buildings or portions of lands and buildings exclusively occupied and used for public worship or by a society or body for a charitable purpose:Provided that such society or body is supported wholly or in part by voluntary contributions, applies its profits, if any, or other income in promoting its objects and does not pay any dividend or bonus to its members.Explanation. - "Charitable purpose" includes relief of the poor, education and medical relief but does not include a purpose which relates exclusively to religious teaching;(b)lands and buildings vested in the Council, in respect of which the said tax, if levied, would under the provisions of this Act be leviable primarily on the Council;(c)agricultural lands and buildings (other than dwelling houses).
