Section 97 in Siliguri Municipal Corporation Act, 1990
97. Exemption of holdings exclusively used for public worship, etc.
- Notwithstanding anything contained in the foregoing sections in this Chapter,-(a)lands or buildings or portions thereof exclusively used for the purpose of public worship, or(b)lands or buildings exclusively used for the public burial or as burning ground, or any other place used for the disposal of the dead duly registered under this Act, or(c)open spaces including parade grounds which are the properties of Government, shall be exempt from the consolidated rate.Explanation. - For the purpose of clause (a) of this section any land or building used for the purpose of public worship shall not be deemed to be exclusively used for such purpose if on such land or in such building any trade or business is carried on or any rent is derived in respect of such land or building or such land or building is used for any gainful purpose whatsoever.
