State Act

The Mumbai Municipal Corporation Act.

143. General tax on what premies to be levied.— (1) The general tax shall be levied in respect of all buildings and lands in 9[Brihan Mumbai] except— 10[(a) buildings and lands or portions thereof exclusively occupied for public worship or for charitable purposes;] (b) buildings and lands vesting in 11[Government] 12[used solely for public purposes and not used or intended to be used for purposes of profit] or in the Corporation, in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the 13[Government] or, the corporation respectively; 14[(c) such buildings and lands vesting in, or in the occupation of, any consul de carriers, whether called as a consul general, consul general, consul, vice-consul, consular agent, pro-consul or by any other name of a foreign State recognised as such by the Government of India, or of any members (not being citizens of India) of staff of such officials, and such buildings and lands or parts thereof which are used or intended to be used for any purpose other than for the purpose of profit.] (2) The following buildings 1[and lands or portions thereof] shall not be deemed to be 2[* * *] exclusively occupied for public worship or for charitable purposes within the meaning of clause (a), namely:— (c) 3[those] in which any trade or business is carried on; and (d) 4[those] in respect of which rent is derived whether such rent is or is not applied exclusively to religious or charitable purposes. 5[(3) Where any portion of any building or land is exempt from the general tax by reason of its being exclusively occupied for public worship or for charitable purpose, such portion shall be deemed to be a separate property for the purpose of municipal taxation.]