Section 33(1) in The M.P. Nagariya Sthawar Sampatti Kar Niyam, 1964
(1)For the purposes of clause (i) and of the proviso to clause (1) of Section 6, the public charitable institutions shall be as follows,-(a)an orphanage;(b)a hospital or dispensary other than belonging to Government;(c)an alms house:(d)an institution for supplying free drinking water to the public;(e)an infirmary for the treatment of animals;(f)an institution for the purpose of burial or burning grounds or other places for the disposal of the dead;(g)an educational institution not belonging to the Government;(h)an institution established for widows;(i)goshala :Provided that all such public charitable institutions shall be certified by the Assistant Property Tax Commissioner of the area concerned :Provided further that the regular accounts of income and expenditure of such institutions arc maintained and are open to inspection by the Assistant Property Tax Commissioner or such other person as he may appoint in this behalf to satisfy himself that the rent derived from such land or building sought to be exempted is exclusively being spent for on one or more of these institutions.
