(1)Any building constructed and used, or intended to be constructed and used, exclusively for the purposes of a plant-house, matter house, [x x x] [Omitted 'summer-house' by Act 14 of 1999, w.e.f. 24-3-1999.] (not being a dwelling house), or sheds for keeping fuel or firewood for the domestic use of its owner or for keeping agricultural implements, tools, rubbish or other materials or for watching crops or [sheds and other temporary sheds used exclusively for the purpose of kennels intended for keeping not more than two dogs, cattle shed intended for keeping not more than two cattle and each one of its calves or aviary intended for keeping not more than ten bird like hen, duck etc.] [Substituted 'for poultry house or aviary' by Act 14 of 1999, w.e.f. 24-3-1999.], shall stand exempted from the provisions of this Chapter other than section 386, provided the building is wholly detached from, and situate at a distance of at least one metre from the adjacent building.(2)The Secretary may grant permission to a person [on such terms as the Council may generally decide in each ease] [Substituted by Act 14 of 1999, w.e.f. 24-3-1999.] to erect for a specified period huts or sheds of a purely temporary nature for stabling, or other similar purposes. On the failure of the person to demolish of dismantle it at the expiry of the period specified, the Secretary may cause it to be demolished or dismantled and the cost therefor shall be recovered from such person as if it were an arrear of property tax due under this Act.
