In section 94 of the principal Act,-
(1) in sub-section (1), in clause (b).-
(i) for clause (i), the following shall be substituted, namely:- "(i) a tax on building or vacant lands or both situated within the municipal area (hereinafter referred to as property tax);"
(ii) in sub-clause (viii),-
(a) for the words "buildings and lands" the words "buildings and vacant land" shall be substituted'
(b) in the proviso, for the words "building or land or both" the words "building or vacant land or both" shall be substituted;
(iii) the provisos and Explanations (i) and (ii) thereof shall be omitted.
(2) after sub-section (1), the following sub-sections shall be inserted, namely:- 593 "(1-A) The following buildings and vacant lands shall be exempted from the property tax, namely:-
(a) places set apart for public worship and either actually so used or used for no other purpose;
(b) choultries for occupation of which no rent is charged and coultries the rent charged for the occupation of which is used exclusively for charitable purpose;
(c) places used for the charitable purpose of sheltering the destitute or animals and orphanages, homes and schools for the deaf and dumb, asylum for the aged and fallen women and such similar institutions run purely on philanthropic lines as are approved the by State Government;
(d) such ancient monuments protected under the Karnataka Ancient and Historical Monuments and Archaeological Sites and Remains Act, 1961 (Karnataka Act 7 of 1962) and Ancient and Archaeological Sites and Remains Act, 1958 (Central Act 24 of 1958) or parts thereof as are not used as residential quarters or public offices;
(e) charitable hospitals and dispensaries but not including residential quarters attached thereto;
(f) such hospitals and dispensaries maintained by railway administration as may from time to time be notified by the State Government, but not including residential quarters attached thereto;
(g) burial and cremation grounds included in the list published by the Municipal Commissioner or Chief Officer;
(h) Government lands set apart for free recreational purposes and such other Government land as may be notified by it, which in the opinion of the State Government no income could be derived;
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(i) buildings or vacant lands exclusively used for,-
(i) student hostels, which are not established or conducted for profit;
(ii) educational purposed by recognized educational institutions;
(j) buildings or vacant lands belonging to the Central Government or any State Government used for the purposes of Government and not used or intended to be used for residential or commercial purposes;
(k) buildings or vacant lands belonging to the Bangalore Development Authority, the Karnataka Housing Board, the Urban Development Authorities constituted under the Karnataka Urban Development Authorities Act, 1987 or any local authority, the possession of which has not been delivered to any person, in pursuance of any grant, allotment or lease;
(l) land which is registered as land used for agricultural purpose in the revenue accounts of State Government and is actually used for cultivation of crops;
Provided that nothing contained in clauses (a), (c) and
(e) shall be deemed to exempt from property tax, any building or vacant land for which rent is payable by the person or persons using the same for the purposes referred to in the said clauses:
Provided further that for the purposes of clause (j), a certificate issued by the State Government or any officer duly authorised by the State Government that any building or land is used for the purposes of the State Government and not used or intended to be used for residential or commercial purposes shall be binding on the municipal council.
(1-B) No tax shall be levied on any advertisement which,- 595
(a) is exhibited with the window of any building if the advertisement relates to the trade, profession or business carried on in that building; or
(b) relates to trade, profession or business carried on within the land or building upon or over which such advertisement is exhibited or to sale or letting of such land or building or any effects therein or any sale of , or entertainment or meeting to be held on or upon or in, the same; or
(c) relates to the name of the land or building, upon or over which the advertisement is exhibited or to the name of the owner or occupier of such land or building; or
(d) relates to the business of a railway administration and is exhibited within any railway station or upon any wall or other property of a railway administration;
(e) relates to any activity of the State Government
(f) relates to any public meeting".
(3) in sub-section (2), for the words, figure and brackets "sub-section (1)" the words figure, letter and brackets "subsection (1A)" shall be substituted.