State Act

THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

177- The general tax shall be levied in respect of all buildings and land 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 far a charitable purpose; [(c) building solely used as jails, court houses, treasuries, schools and colleges ; ]4 (d) ancient monuments as defined in the Ancient Monuments Preservation Act, 1904, subject to any direction of the State Government in respect of any such monument ; [(e) any building or land the annual value of which is rupees three hundred and sixty or less, provided ·that the owner thereof does riot own any other building or land in the same city [and provided further that in the case of a building situated within thirty metres from the main or branch sewer line of the [Corporation]4 it has a latrine with arrangements for flushing]2, and]1 (f) Buildings and lands vesting in the Union of India except where provision if of clause (2) of article, 285 of the Constitution of India Apply.