Section 74 in Rajasthan Panchayati Raj Rules, 1996
74. Exemption from tax.
(1)Notwithstanding anything contained in the Act or in these rules, a building tax shall not be levied on inns, dharamsalas, libraries, schools, dispensaries, reading rooms and buildings used for religious and charitable purpose, subject, however, to the provision that no rent is earned from the whole or any part thereof.(2)All buildings within a Panchayat circle belonging to the Central Government or the State Government as well as all such buildings belonging to or vested in a Panchayat or a Panchayat Samiti or a Zila Parishad or a Municipal Board shall be exempted from the payment of buildings tax under Rule 73.(3)No building tax shall be levied on kaccha houses, I.R.D.R selected families, Indira Avas, and pakka houses having floor area of less than 200 sq. ft.
