State Act

The Greater Hyderabad Municipal Corporation Act, 1955.

202. (1) The general tax shall be levied in respect of all buildings and lands in the city except – (a) buildings and lands solely used for purposes connected with the disposal of the dead; (b) buildings and lands or portions thereof solely occupied and used for public worship or for a charitable 258[XXX] purpose; 259[(bb) educational institutions upto 10th class, the buildings of which are donated by charitable institutions or Philanthropists, or which are depending on the grant-in-aid by the Government for the maintenance and such other educational institutions which are not running purely on commercial lines, but serving the cause of primary education which the Government may consider from time to time;] (c) buildings and lands vesting in the 260[Central Government or the] Corporation; (d) buildings and lands vesting in the 261[XXX] State Government used solely for public purposes and not used or intended to be used for purposes of profit in respect of which the said tax, if levied, would under the provisions hereinafter contained be primarily leviable from the 261[XXX] State Government as the case may be. 260[(2) The following buildings and lands or portions thereof shall not be deemed to be solely occupied and used for the public worship or for a charitable or educational purposes within the meaning of clause (b) of sub-section (1), namely:- (a) buildings or lands or portions thereof in which any trade or business is carried on; and (b) buildings or lands or portions thereof in respect of which rent is derived, whether such rent is or is not applied solely to religious or charitable or educational purposes.] 262[(3)] Where any portion of any building or land is exempt from the general tax by reason of its being solely occupied and used for public worship or for a charitable or educational purpose, such portion shall be deemed to be a separate property for the purpose of municipal taxation.