[115. Exemption of vacant lands and buildings from property tax.(1) Save as otherwise provided in this Act, property tax shall be levied on all vacant lands and buildings in Delhi except
(i) vacant lands and buildings (other than dwelling houses) exclusively used for agricultural purposes in accordance with the guidelines prescribed in the bye-laws;
(ii) any vacant land or building included in any village a badi, which is occupied for residential purpose by any original owner or his legal heir, subject to a maximum of one hundred square metres of covered space;
(iii) vacant lands or buildings or portions thereof, exclusively used for the purpose of public worship;
(iv) vacant land or buildings or portions thereof, exclusively occupied and used, with the approval of [[the Corporation]], for the purpose of public charity as may be specified in the bye-laws or for the purpose of medical relief to, or education of, the poor, free of charge;
(v) vacant lands or buildings exclusively used for the purpose of public burial or as cremation ground, or any other place used for the disposal of the dead, duly registered under this Act;
(vi) such heritage lands or buildings as are specifically notified for exemption by [[the Corporation]] as also such premises as are so specified by the Archeological Survey of India;
(vii) vacant lands and buildings owned exclusively by war widows, gallantry award winners in Defence Forces, Police and Paramilitary Forces as also civilians who have received bravery awards of the highest order from the Government including Annual Bravery Awards given by the President:
Provided that the exemption shall be subject to the condition that
(a) The premises in question is in self-occupation for residential use and no portion thereof is let out for any purpose, whatsoever;
(b) In case the person concerned has more than one property in Delhi, the exemption shall be applicable to only one property which is permanently used for self-residence;
(c) The benefit of exemption shall be limited to the life time of the person concerned, except where the award has been granted posthumously, in which case the exemption will be granted to the widow of the gallantry award winner;
(viii) vacant lands and buildings owned by, or vested in, [[the Corporation]] but not leased out or rented out, and in respect of which the property tax, if levied, would, under the provisions of this Act, be leviable primarily on [[the Corporation]].
Explanation-- For the purpose of clause (iii), no portion of any vacant land or building where any trade or business is carried on, or which is used for residential purpose, or in respect of which any rent or income is derived, shall be deemed not to be exclusively used for public worship and such portion of such vacant land or building shall be assessed as a separate unit of assessment.
(2) The Commissioner shall cause to be maintained a register showing separately the vacant lands and buildings exempted from the property tax under sub-section (1) in such form as may be specified by [[theCorporation]], and such register shall be open to the public for inspection.
(3) [[the Corporation]] may levy on such vacant lands and covered space of buildings as are exempt from the property tax, service charge on such scale, as may be provided under this Act or as prescribed by [[the Corporation]]:
Provided that the service charge so levied shall not be less than seventy five per cent of the amount that would have been payable as property tax for the covered space of the building or the vacant land as referred to in section 114D or section 114E.