Section 116(1) in The City of Nagpur Corporation Act, 1948
(1)[The General tax] [These words were substituted for the words 'A property tax of not less than 6 ½ percent, of the annual value determined under this Chapter' by Maharashtra 13 of 1992, (B) 14(a).] shall be imposed by the Corporation upon all lands and buildings within the City except the following namely :-(a)buildings or lands or portions thereof exclusively occupied for public worship or for charitable purposes or for public burial or burning or for the disposal of the dead;(b)buildings and lands vested in Government used solely for public purposes or in the Corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the Government or the Corporation, respectively;(c)buildings and lands of a rental value of not more than [twenty-four rupees] [The words 'twenty-four rupees' were substituted for the words 'six rupees' by M. P. Act XIV of 1953, Section 6(a)(ii).] per annum where such building or land is occupied by the owner, and he does not possess any other building or land within the limits of the Corporation.
